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Adopted Biennial Budget (Entirety) 2018-20192018–19 Adopted Biennial Budget Golden Valley, MN photo by Kathy Jerde, 2017 Views of the Valley City of Golden Valley, Minnesota 2018 - 2019 Adopted Biennial Budget Adopted December 5, 2017 City officials Mayor Shep Harris Council Members (at-large) Joanie Clausen Larry Fonnest Steve Schmidgall Andy Snope Management Team Tim Cruikshank, City Manager Rick Birno, Director of Parks and Recreation John Crelly, Fire Chief Marc Nevinski, Physical Development Director Kirsten Santelices, Human Resources Director Jason Sturgis, Police Chief Sue Virnig, Finance Director Cheryl Weiler, Communications Manager C ity of old 'n�� Organization Chart valley Citizens of Golden Valley City Council/ HRA Board of Zoning Civil Service Appeals Commission Environmental Human Rights Commission Commission Human Services Open Space& Fund Recreation Commission Planning Commission City Manager Finance Park&Recreation Physical Police Fire Development Accounting Golf Maintenance Engineering Recycling Computer Services Golf Operations Inspections Elections Recreation Planning General Services Maintenance Motor Vehicle Licensing Park Street&Vehicle Utilities Maintenance Maintenance Maintenance Building Forestry Operations Date: December 31, 2017 To: Mayor and Council From: Tim Cruikshank, City Manager Re: 2018 -2019 Adopted Biennial Budget On December 5, 2017, the Golden Valley City Council adopted the biennial 2018-2019 Budget. During the first year of the two-year process, both years' budgets are developed and reviewed. Only the first year's budget was adopted and the levy approved by the City Council. The second year's budget was approved in concept and will be reviewed in detail in 2018. The two-year budget gives staff and City Council a future picture and the tool to examine impacts from the State Legislature and economic climate change from property values. The Budget represents the collective effort of City elected officials and staff, combined with input from many public meetings, for decisions on providing quality services in Golden Valley. The City remains on sound financial footing and continues to receive a bond rating of Aa1 from Moody's Investors Services. The City takes pride in the services it offers its taxpayers. Levy limits were not in place for the 2018 budget process. This allowed the City to increase the transfer monies from the General Fund to fund the existing bonded debt payments for the City's Vehicle and Equipment purchases. In the past, equipment certificates were sold to finance the purchases. The goal is to reduce the debt burden on the city and build balances to pay for equipment and vehicle purchases with reserves and positive performance from the General Fund. The General Fund also transfers monies to help maintain the street system in a long-term effective manner as presented with the Pavement Management Program, and additional monies will be transferred to the building, equipment, and park improvement funds to maintain the City's buildings, parks, and future equipment and vehicle purchases. This Budget is a balanced budget and uses no source of fund balance (except for cash flow purposes) until the tax payments are received in July and December. The General Fund fund balance is projected to be $11,152,669 as of December 31, 2018. This level will be adequate to finance the City's cash flow and contingency needs and is equal to approximately 54.43 percent of adopted expenditures. The concept budget for 2019 will need additional property tax revenue for it to be balanced and will be discussed with the upcoming biennial budget for 2019-2020. Continued work to finish the Pavement Management Program (PMP)will require additional debt levies for payment of future bonds. Many meetings were held to plan and present the future Infrastructure Renewal Program (IRP) that will begin once the PMP is completed. Infrastructure improvements are costly, and a sound financial plan is required to use the IRP as a tool for communication to citizens and businesses. Reinvesting in the City is a high priority of the Council, along with the impact on the taxpayer. As we look forward to 2018, there are still many challenges ahead. I look forward to working with you in the coming year to execute this adopted budget. Sincerely, Tim Cruikshank City Manager 1 TABLE OF CONTENTS 2018 - 2019 ADOPTED BIENNIAL BUDGET Budget Message 1 Tax Capacities and Tax Capacity Rate 2 General Fund 3 Revenues 4 Expenditures 7 All General Fund Revenues and Expenditures/Fund Balance 10 General Fund Expenditures Mayor and Council Division 11 City Manager Division 20 Administrative Services Division 24 Legal Division 30 Risk Management Division 32 Government Buildings Division 34 Planning Division 36 Inspections Division 38 Police Division 40 Fire Division 47 Physical Development Administration Division 49 Engineering Division 51 Street Maintenance Division 57 Park Maintenance Division 61 Community Center Division 65 Park & Recreation Administration Division 69 Recreation Division 71 Transfers Out 77 Enterprise Funds Water and Sewer Utility Fund 80 Brookview Golf Course Fund 87 Motor Vehicle Licensing Fund 100 Storm Sewer Utility Fund 104 Conservation — Recycling Fund 113 Internal Service Funds Vehicle Maintenance Fund 118 Special Revenue Fund Golden Valley Human Services Fund 123 Brookview Center 127 TABLE OF CONTENTS Page TC-1 Debt Service Fund Bonded Debt 134 Appendix Staffing Summary 137 Terminology 140 TABLE OF CONTENTS Page TC-2 City of Golden Valley Tax Capacities and Tax Capacity Rate CONCEPT 2015 2016 2017 2018 2019 Real Estate Tax Capacity $37,743,877 $40,233,072 $42,748,968 45,482,519 Personal Property Tax Capacity 423,575 433,290 472,820 505,617 TOTAL Gross Tax Capacity 38,167,452 40,666,362 43,221,788 45,988,136 Estimated Fiscal Disparities Contribution (5,994,022) (5,880,892) (6,636,623) (6,748,649) Estimated Tax Increment Tax Capacity (20,214) (21,325) (21,692) (505,295) Tax Capacity Used for Local Rate $32.153.216 $34.764.145 $36,563,47a $38.734.192 = General Fund Tax Levy $13,440,310 $14,452,955 $14,998,330 17,428,460 Fire Relief Levy 0 0 0 0 Bonded Debt Tax Levy Certificates of Indebtedness 795,861 733,400 849,398 0 Brookview Community Center 0 0 1,218,300 1,218,300 Street Improvement Issues 4,015,257 4,326,955 4,465,375 3,773,982 Total Bonded Debt 4,811,118 5,060,355 6,533,073 4,992,282 Tax Abatement Levy 300,000 300,000 0 0 TOTAL Tax Levy $18,551,428 $19,813,310 $21,531,403 $22,420,742 Estimated Fiscal Disparities Distribution 1,597,631 1,617,771 1,866,155 1,899,218 Previous Years Tax Rate 0.618390 0.546260 0.544520 0.561090 Fiscal Disparity 987,959 883,724 1,016,159 1,065,632 Local Levy 17,563,469 18,929,586 20,515,244 21,355,108 General Levy 12,724,544 13,808,317 14,290,495 17,428,460 Fire Relief 0 0 0 0 Tax Abatement 284,023 286,619 0 0 Bonded Debt 4,554,901 4,834,650 6,224,749 4,992,282 Local Levy 17,563,469 18,929,586 20,515,244 22,420,742 Local Tax Rate 54.624% 54.451% 56.109% 55.132% City Tax Rate General Fund 39.575% 39.720% 39.084% 42.856% Fire Relief 0.00% 0.00% 0.00% 0.00% Bonded Debt 14.17% 13.91% 17.02% 12.28% Tax Abatement 0.88% 0.82% 0.00% 0.00% Tax Capacity Rate 54.624% 51A51-01 56.109% 55.132% Increase in Total Tax Levy 6.80% 8.67% 4.13% Increase in General Fund Levy 7.53% 3.77% 16.20% Increase in Tax Capacity Rate -0.32% 3.04% -1.74% 2 GENERALFUND The General Fund is the chief operating fund of the City of Golden Valley to be used to account for all financial resources except for those required to be accounted for in another fund. The General Fund accounts for the revenues and expenditures necessary to carry out basic governmental activities of the City such as police and fire protection, maintenance of streets and parks, city buildings, recreation, and legal and administration. 3 City of Golden Valley Adopted 2018-2019 General Fund Revenue Report 2015 2016 2017 2017 2018 2019 Actual Actual Adopted Estimated Adopted Concept AD VALOREM TAXES 4011 AD VALOREM TAXES 13,277,134 14,151,535 14,998,330 14,998,330 17,428,460 18,206,605 ALLOWANCE FOR ABATEMENTS/DEL 83,456 (58,798) (183,645) (183,645) (175,000) (175,000) LESS HOMESTEAD CREDIT 4012 PENALTIES&INTEREST 41,247 84,204 TOTAL AD VALOREM TAXES 13,401,837 14,176,941 14,814,685 14,814,685 17,253,460 18,031,605 LICENSES 4021 LICENSE-GAS/OIL 25 50 1,325 200 200 200 4022 LICENSE-VEHICLE REPAIR 425 25 25 25 25 25 4023 LICENSE-NEW/USED VEHICLES 4,000 4,800 4,400 4,400 4,400 4,400 4025 LICENSE-TEMPORARY LIQUOR 100 300 - 600 300 300 4026 LICENSE-WINE ON/SALES 16,000 11,000 12,000 16,000 16,000 16,000 4027 LICENSE-LIQUOR ON/SALE 103,363 120,650 104,000 96,650 96,650 96,650 4028 LICENSE-LIQUOR OFF SALE 800 1,200 800 1,000 1,000 1,000 4029 LICENSE-NONINTOX ON SALE 4,500 3,250 3,500 4,000 4,000 4,000 4030 LICENSE-NONINTOX OFF SALE 750 450 450 450 450 450 4031 LICENSE-SUNDAY LIQUOR 2,800 2,950 2,400 2,400 2,400 2,400 4032 LICENSE-TAVERN 1,875 375 375 375 375 375 4033 LICENSE-CIGARETTE 3,575 3,850 4,125 3,850 3,850 3,850 4034 LICENSE-DOG(KENNEL) 500 1,000 - 250 - - 4038 LICENSE-GARBAGE COLLECTORS 4,200 3,300 4,000 3,550 3,550 3,550 4041 LICENSE-PEDDLER/SOLICITOR 1,255 1,950 700 1,300 1,200 1,200 4044 LICENSE-GAS STATION 3,650 3,650 3,650 3,650 3,650 3,650 4046 LICENSE-APARTMENT 72,423 74,305 60,000 65,000 65,000 65,000 4047 LICENSE-GAMBLING 450 450 200 250 250 250 4048 LICENSE-AMUSE DEVIC 270 240 270 210 210 210 4052 LICENSE-HEATING 15,575 15,600 13,500 13,500 13,500 13,500 4058 LICENSE-MASSAGE 5,720 5,320 1,520 3,820 3,820 3,820 4059 LICENCE-CHICKEN COOP/RUN 125 450 125 150 1501 150 TOTAL LICENSES 242,381 255,165 217,365 221,630 220,980 220,980 PERMITS 4101 PERMIT-BUILDING 911,590 1,047,361 626,265 1,075,000 550,000 550,000 4102 PERMIT-PLUMBING 79,550 112,012 30,000 105,000 40,000 40,000 4103 PERMIT-SEWER 30,981 30,550 30,000 30,000 30,000 30,000 4104 PERMIT-HEATING 192,657 243,285 85,000 313,575 125,000 125,000 4105 PERMIT-WATER 5,215 3,700 1,100 4,800 2,500 2,500 4107 PERMIT-STREET EXCAVATING 40,251 38,423 20,000 39,560 30,000 30,000 4109 PERMIT-BILLBOARD 14,607 10,567 7,500 7,500 7,500 7,500 4114 PERMIT-TEMPORARY OCCUPENCY 2,500 2,300 1,900 2,000 2,000 2,000 4115 PERM IT-REFUNDS(20%) 317 90 - 230 - - 4116 PERMIT-GRADING/DRAINAGE/EROSI 9,000 7,250 5,000 5,000 5,000 5,000 4117 PERMIT-TREE PRESERVATION 2,500 1,350 900 900 900 900 4119 PERMIT-ELECTRICAL 94,463 106,530 94,660 94,660 94,660 94,660 4120 PERMIT-FIREWORKS 100 450 100 100 100 100 4120 PERMIT-SPECIAL EVENTS 150 175 50 125 1251 125 TOTAL PERMITS 1,383,881 1,604,043 902,475 1,678,450 887,785 887,785 FEDERAL GRANTS 4132.1 FED VEST PROGRAM 1,135 1,135 4132 JAG GRANT 1,741 4132.3 DWI ENFORCEMENT 13,796 17,224 6,215 4136 FED-FIRE GRANTS TOTAL FEDERAL GRANTS 16,672 18,359 6,215 STATE GRANTS 4150 FIRE POST BOARD TRAINING GRANT 12,260 18,764 5,440 22,730 5,440 5,440 4151 STATE AID 405 4152 LOCAL GOVERNMENT AID(LGA) 240,503 252,446 252,440 252,895 37,185 37,185 4153 POLICE TRAINING 9,904 9,653 10,500 9,750 9,750 9,750 4153.1 OPERATION NIGHT CAP - - - 4153.2 MN HEAT 7,500 City of Golden Valley Adopted 2018-2019 General Fund Revenue Report 2015 2016 2017 2017 2018 2019 Actual Actual Adopted Estimated Adopted Concept 4153.4 SAFE AND SOBER GRANT - 4153.6 VEST REIMBURSEMENT GRANT 1,157 TOTAL STATE GRANTS 270,167 282,425 268,380 285,375 52,375 52,375 COUNTY GRANTS 4173 OTHER COUNTY GRANTS 4,133 4177 VOTF 31,205 TOTAL COUNTY GRANTS 31,205 4,133 GENERAL GOVERNMENT 4191 CERTIFICATION FEE 16,005 14,850 12,000 12,000 12,000 12,000 4194 ADMIN LIQUOR LICENSE 2,000 1,500 - 4196 GENERAL GOVT-GEN SER 12,695 15,855 4,050 25,620 10,000 10,000 4197 FILING FEES 40 - - 4199 ASSESSMENT SEARCHES - 15 - - - - 4200 LIQUOR LICENSE CHECKING 2,700 2,700 2,200 2,500 2,500 2,500 4203 COPY/MAILING FEES 625 656 750 750 750 750 4204 DOMESTIC PARTNERSHIP REG 40 85 80 TOTAL GENERAL GOVERMENT 34,105 35,661 19,000 40,950 25,250 25,250 PUBLIC SAFETY 4226 BRECK TRAFFIC CONTROL 55,612 48,973 27,200 27,200 27,200 27,200 4227 DRUG TASK FORCE REIMBURSE 2,921 8,717 - 4228 ALARM ORDINANCE VIOLATION 3,500 3,700 8,000 3,700 3,700 3,700 4229 SECURITY SERVICES 12,232 17,704 12,000 15,000 15,000 15,000 4230 POLICE DEPT CHARGES SCHOOL RESOURCE OFFICER-281 36,723 37,354 62,000 62,000 66,000 66,000 4231 FIRE DEPT CHARGES 45,420 49,412 40,000 44,000 44,000 44,000 4232 ANIMAL IMPOUND FEES 1,945 1,400 1,000 1,200 1,200 1,200 4233 ACCIDENT REPORTS 254 292 475 300 300 300 4237 NUISANCE VIOLATION 2,050 2,650 500 500 500 500 4239 ANIMAL IMPOUND CONTRACT-RO 5,361 6,309 3,000 1 3,000 1 3,0001 3,000 TOTAL PUBLIC SAFETY 166,018 176,511 154,175 156,900 160,900 160,900 PUBLIC WORKS 4258 PLANNING&ZONING FEES 43,224 17,655 6,000 6,000 6,000 6,000 4251 CHGS FOR STREET DEPT 3,549 12,085 2,800 3,800 3,800 4254 WEED CUTTING 439 8,470 2,000 3,800 3,800 3,800 4255 STREET LIGHT MAINT CHGS 144,656 151,333 140,000 150,000 150,000 150,000 4256 CHGS FOR ENGINEERING (167) TOTAL PUBLIC WORKS 191,701 189,543 150,800 159,800 163,600 163,600 PARK&RECREATION 4302 POLICE ON DUTY-COMM CENTER 120 2,940 - 100 1,000 1,000 4305 MISC INCOME-BROOKVIEW 4,455 139 50 50 50 50 4306 RENTAL-BCC(PRIOR TO 2017) 24,308 19,400 - - - - 4307 PICNIC SHELTER RENTAL 28,647 35,115 30,000 32,000 32,000 32,000 4308 LIQUOR PERMIT-BV 3,425 - 2,800 2,800 3,000 3,000 4309 ATHLETIC FACILITY RENTALS 3,871 5,617 4,500 4,500 4,500 4,500 4310 TENNIS COURT RENTAL 558 - - - - 4314 MUSIC SPONSORSHIPS (132) 1,500 1,500 1,500 1,500 4315 FOOD TRUCK PERMITS 320 1,200 - 1,000 1,000 1,000 4316 SPONSORSHIPS 1,000 1,100 - 1,000 1,000 1,000 4325.1 ADULT-ATHLETICS 8,915 10,230 12,000 12,000 14,000 14,000 4325.2 ADULT SOFTBALL 39,050 39,360 39,000 39,000 40,000 40,000 4325.3 ADULT-PROGRAMS&EVENTS 34,793 34,486 30,000 30,000 36,000 36,000 4355.2 YOUTH-SUMMER PLAYGROUND 15,739 11,872 18,000 18,000 20,000 22,000 4355.1 YOUTH-ATHLETICS 46,822 58,183 66,000 66,000 78,000 80,000 4355.3 YOUTH-PROGRAM&EVENTS 46,552 49,066 60,000 60,000 62,000 68,000 4389 FIELD MAINTENANCE FEES 10,552 13,213 12,000 12,000 12,000 12,000 4405.1 SENIOR-PROGRAMS&EVENTS 7,320 3,626 11,500 11,500 11,500 11,500 City of Golden Valley Adopted 2018-2019 General Fund Revenue Report 2015 2016 2017 2017 2018 2019 Actual Actual Adopted Estimated Adopted Concept 4405.2 SENIOR-TRIPS 62,440 60,296 58,000 58,000 58,000 58,000 4311.1 DAVIS CC-MEADOWBROOK RENTAL 32,810 20,004 32,000 32,000 32,000 32,000 4311.2 DAVIS CC-MEADOWBROOK PROGRAM 6,883 4,861 8,000 8,000 8,000 8,000 TOTAL PARK AND RECREATION 378,448 370,708 385,350 389,450 415,550 425,550 OTHER FUNDS 4433 CHGS TO CONSTRUCTION FUND 139,113 86,780 150,000 50,000 50,000 50,000 4434 CHGS TO UTILITY FUND 275,000 275,000 275,000 275,000 275,000 275,000 4435 CHGS TO BROOKVIEW FUND 85,000 85,000 85,000 85,000 85,000 85,000 4436 CHGS TO MOTOR VEHICLE FUND 30,000 30,000 30,000 30,000 30,000 30,000 4437 CHGS TO RECY FUND 51,500 51,500 51,500 51,500 51,500 51,500 4438 CHGS TO CEMETARY FUND 400 200 4439 HRA TRANS-ADMIN - 4440 CHGS TO STORM UTILITY FUND 200,000 200,000 200,000 200,000 200,000 200,000 TOTAL OTHER FUNDS 781,013 728,480 791,500 691,500 691,500 691,500 FINES&FORFEITURES 4155 COURT FINES&FORFEITURES 354,066 283,483 300,000 320,000 320,000 320,000 TOTAL FINES&FORFEITURES 354,066 283,483 300,000 320,000 320,000 320,000 INTEREST ON INVESTMENTS 4471 INTEREST ON INVESTMENTS 45,637 56,518 75,000 75,000 75,000 75,000 INTEREST ON INVESTMENTS 45,637 56,518 75,000 75,000 75,000 75,000 TRANSFERSIN 4501 PERMANENT TRANSFERS-GOLF 50,000 4501 PERMANENT TRANS-MOTOR VEH 50,000 30,000 30,000 30,000 30,000 30,000 4501 PERMANENT TRANS-TIF 39,000 TOTAL TRANSFERS IN 139,000 30,000 30,000 30,000 30,000 30,000 OTHER REVENUE 4479 TOWER RENTAL 57,869 13,995 40,000 - - - 4480 BUILDING RENTS -BROOKVIEW GOLF COURSE 127,200 127,200 127,200 127,200 127,200 127,200 -MOTOR VEHICLE LICENSING 22,000 22,000 22,000 22,000 22,000 22,000 -VEHICLE MAINTENANCE 22,000 24,000 24,000 24,000 24,000 24,000 4478 SPECIAL ASSESS COLL-COUNTY 16,198 10,496 10,000 10,000 10,000 10,000 4483 CONTRIBUTIONS&DONATIONS 2,469 2,950 TOTAL OTHER REVENUE 247,736 200,641 223,200 183,200 183,200 183,200 MISCELLANEOUS COSTS 4476 BURIAL CHARGE-CEMETERY 3,000 1,500 2,000 2,000 2,000 2,000 4707 PENALTIES 3,450 4,850 - - 4474 SCRAP METAL 4,822 6,146 2,500 2,500 2,500 2,500 4486 MISCELLANEOUS RECEIPTS 5,882 1,532 4,500 4,500 4,500 4,500 4487 OVER AND SHORT 4489 ATM 886 463 800 800 800 800 TOTAL MISCELLANEOUS COSTS 18,040 14,491 9,800 9,800 9,800 9,800 GENERAL FUND TOTAL $ 17,701,907 $ 18,427,102 $ 18,341,730 $ 19,062,955 $ 20,489,400 LLL1,277,545 CITY OF GOLDEN VALLEY ADOPTED 2018-2019 OPERATING BUDGET DIVISION 2015 2016 2017 2017 2018 2019 /PROGRAM ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT 001 COUNCIL 1001 COUNCIL $328,642 $314,402 $345,470 $350,530 $333,870 $339,685 1002 CIVIL SERVICE COMMISSION - 1,993 4,000 4,000 4,000 4,000 1003 HUMAN RIGHTS COMMISSION 2,542 1,873 3,500 3,500 3,500 3,500 1040 ENVIRONMENTAL COMMISSION 354 - 725 725 3,500 3,500 1050 PLANNING COMMISSION 2,308 2,187 3,820 3,820 3,820 3,820 1060 PARK&OPEN SPACE COMM 266 1,023 1,050 1,100 1,100 1,100 1070 BOARD OF ZONING APPEALS 811 922 1,145 1,145 1,145 1,145 TOTAL DIVISION(001) 334,923 322,400 359,710 364,820 350,935 356,750 003 CITY MANAGER 1030 CITY MANAGER 452,723 503,418 533,370 464,430 515,040 535,470 1031 CITY COMMUNICATION 242,224 258,733 283,445 283,445 298,370 304,040 TOTAL DIVISION(003) 694,947 762,151 816,815 747,875 813,410 839,510 004 TRANSFERS OUT 1025 TRANSFERS OUT 2,104,000 2,220,950 850,000 850,000 1,982,580 2,207,580 TOTAL DIVISION(004) 2,104,000 2,220,950 850,000 850,000 1,982,580 2,207,580 005 ADMINISTRATIVE SERVICES 1101 GENERAL SERVICES 690,463 715,629 733,100 741,760 758,710 777,930 1102 ACCOUNTING 274,989 285,964 289,105 293,575 300,740 309,240 1105 COMPUTER SERVICES 728,680 759,700 819,510 820,680 870,515 889,155 1142 ELECTIONS 18,051 51,252 27,430 27,430 57,005 27,580 TOTAL DIVISION (005) 1,712,183 1,812,545 1,869,145 1,883,445 1,986,970 2,003,905 006 LEGAL SERVICES 1121 LEGAL SERVICES 156,441 138,215 155,000 155,000 158,100 175,000 TOTAL DIVISION(006) 156,441 138,215 155,000 155,000 158,100 175,000 007 RISK MANAGEMENT 1115 INSURANCE 169,213 154,842 305,000 275,000 310,000 320,000 TOTAL DIVISION(007) 169,213 154,842 305,000 275,000 310,000 320,000 011 BUILDING OPERATIONS 1180 BUILDING OPERATIONS 546,903 526,229 583,635 601,715 732,680 733,960 TOTAL DIVISION(011) 546,903 526,229 583,635 601,715 732,680 733,960 016 PLANNING 1166 PLANNING 279,858 326,394 362,450 354,915 409,655 424,350 TOTAL DIVISION(016) 279,858 326,394 362,450 354,915 409,655 424,350 7 CITY OF GOLDEN VALLEY ADOPTED 2018-2019 OPERATING BUDGET DIVISION 2015 2016 2017 2017 2018 2019 /PROGRAM ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT 018 INSPECTIONS 1162 INSPECTIONS 654,772 735,455 791,310 782,985 769,280 790,100 TOTAL DIVISION(018) 654,772 735,455 791,310 782,985 769,280 790,100 022 POLICE 1300 POLICE ADMINISTRATION 903,122 921,427 975,440 977,350 1,002,300 1,032,850 1320 POLICE OPERATIONS 3,751,373 4,018,985 4,618,170 4,754,935 4,897,805 5,155,750 1321 DRUG TASK FORCE 2,921 8,717 - - - - 1323 SAFE AND SOBER 13,995 17,432 - - - - 1130 PROSECUTION AND COURT 243,856 290,409 291,655 285,655 304,470 308,655 TOTAL DIVISION (022) 4,915,267 5,256,970 5,885,265 6,017,940 6,204,575 6,497,255 023 FIRE 1346 FIRE ADMINISTRATION 1,146,396 1,246,085 1,336,825 1,501,365 1,496,150 1,539,945 TOTAL DIVISION(023) 1,146,396 1,246,085 1,336,825 1,501,365 1,496,150 1,539,945 035 PHYSICAL DEVELOPMENT ADMIN 1400 PHYSICAL DEVELOPMENT ADMIN 259,423 290,377 304,310 300,870 309,505 317,785 TOTAL DIVISION(035) 259,423 290,377 304,310 300,870 309,505 317,785 036 ENGINEERING 1420 GENERAL ENGINEERING 421,646 423,815 453,630 452,700 461,345 470,585 1425 TRAFFIC SIGNALS 42,292 51,478 49,000 49,000 49,000 49,000 1430 STREET LIGHTING 202,844 194,853 265,000 265,000 230,000 220,000 1452 MISC CONCRETE REPAIR 31,503 18,373 35,750 35,750 35,750 35,750 TOTAL DIVISION(036) 698,285 688,519 803,380 802,450 776,095 775,335 037 STREETS 1440 STREET MAINTENANCE 1,132,791 1,357,408 1,419,605 1,436,980 1,594,385 1,618,845 1448 SNOW AND ICE CONTROL 141,523 142,385 190,125 190,125 196,540 199,440 TOTAL DIVISION(037) 1,274,314 1,499,793 1,609,730 1,627,105 1,790,925 1,818,285 065 COMMUNITY CENTERS 1605 BROOKVIEW COMM CTR-GENER/ 35,032 40,082 - - - - 1669 RONALD B DAVIS-MEADOWBROC 37,873 40,094 - - - - TOTAL DIVISION(065) 72,905 80,176 - - - - 066 PARK AND REC ADMINISTRATION 1600 PARK AND REC ADM 682,885 675,467 719,970 720,780 737,210 756,760 TOTAL DIVISION(066) 682,885 675,467 719,970 720,780 737,210 756,760 8 CITY OF GOLDEN VALLEY ADOPTED 2018-2019 OPERATING BUDGET DIVISION 2015 2016 2017 2017 2018 2019 /PROGRAM ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT 067 PARK MAINTENANCE 1620 PARK MAINTENANCE 889,912 927,613 967,635 983,520 1,010,600 1,062,795 1646 TREE MAINTENANCE 187,179 194,501 202,705 203,015 205,345 208,075 TOTAL DIVISION(067) 1,077,091 1,122,114 1,170,340 1,186,535 1,215,945 1,270,870 068 PARK AND REC PROGRAMS ADULT PROGRAMS: 1596 ADULT-ATHLETICS 7,251 9,326 12,325 12,325 12,630 13,165 1597 ADULT-SOFTBALL 23,420 24,687 25,895 26,715 31,690 31,790 1680 ADULT-PROGRAMS&EVENTS 26,765 28,635 28,835 28,835 30,955 30,955 TOTAL ADULT PROGRAMS 57,436 62,648 67,055 67,875 75,275 75,910 YOUTH PROGRAMS: 1660 YOUTH-SUMMER PLAYGROUND 85,497 72,804 90,575 83,700 72,900 72,900 1670 YOUTH-PROGRAMS&EVENTS 61,503 61,385 59,140 59,140 61,805 62,510 1673 YOUTH-ATHLETICS 5,941 11,290 27,765 40,525 57,100 57,830 1678 YOUTH-WINTER REC TRAILS 9,047 3,459 - - - - 1679 YOUTH-RINK SUPERVISION 17,269 25,968 29,090 29,090 29,810 30,695 TOTAL YOUTH PROGRAMS 179,257 174,906 206,570 212,455 221,615 223,935 SENIOR PROGRAMS: 1691 SENIOR-PROGRAMS&EVENTS 44,165 24,982 46,635 46,635 48,705 49,840 1694 SENIOR-TRIPS 55,550 59,853 56,200 56,200 56,200 56,200 TOTAL SENIOR PROGRAMS 99,715 84,835 102,835 102,835 104,905 106,040 RONALD B DAVIS COMM CTR: 1669 MEADOWBROOK COMM CTR - - 42,385 42,385 43,590 44,270 TOTAL RONALD B DAVIS COMM ( - - 42,385 42,385 43,590 44,270 TOTAL DIVISION(068) 336,408 322,389 418,845 425,550 445,385 450,155 GENERALFUND TOTAL DIVISIONS 17,116,214 18,181,071 18,341,730 18,598,350 20,489,400 21,277,545 9 CITY OF GOLDEN VALLEY,MINNESOTA 2018-2019 ADOPTED BIENNIAL GENERAL FUND ALL REVENUES AND EXPENDITURES 2015 2016 2017 2017 2018 2019 Actual Actual Adopted Estimated Adopted Concept GENERAL FUND REVENUES Property Taxes 13,401,837 14,176,941 14,814,685 14,814,685 17,253,460 18,031,605 Licenses 242,381 255,165 217,365 221,630 220,980 220,980 Permits 1,383,881 1,604,043 902,475 1,678,450 887,785 887,785 Federal Grants 16,672 18,359 - 6,215 - - State Grants/Aid 270,167 282,425 268,380 285,375 52,375 52,375 County Grants 31,205 4,133 - - - - General Government 34,105 35,661 19,000 40,950 25,250 25,250 Public Safety 166,018 176,511 154,175 156,900 160,900 160,900 Physical Development 191,701 189,543 150,800 159,800 163,600 163,600 Park&Recreation 378,448 370,708 385,350 389,450 415,550 425,550 Charges for Services 781,013 728,480 791,500 691,500 691,500 691,500 Fines and Forfeitures 354,066 283,483 300,000 320,000 320,000 320,000 Interest on Investments 45,637 56,518 75,000 75,000 75,000 75,000 Transfers In 139,000 30,000 30,000 30,000 30,000 30,000 Other Revenue 265,776 215,132 233,000 193,000 193,000 193,000 TOTAL GENERAL FUND REVENUE $17,701,907 $18,427,102 $18,341,730 $19,062,955 $20,489,400 21,277,545 GENERAL FUND EXPENDITURES Mayor and Council 334,923 322,400 359,710 364,820 350,935 356,750 City Manager 694,947 762,151 816,815 747,875 813,410 839,510 Administrative Services 1,712,183 1,812,545 1,869,145 1,883,445 1,986,970 2,003,905 Legal 156,441 138,215 155,000 155,000 158,100 175,000 Risk Management 169,213 154,842 305,000 275,000 310,000 320,000 Building Operations 546,903 526,229 583,635 601,715 732,680 733,960 Planning 279,858 326,394 362,450 354,915 409,655 424,350 Inspections 654,772 735,455 791,310 782,985 769,280 790,100 Police 4,915,267 5,256,970 5,885,265 6,017,940 6,204,575 6,497,255 Fire 1,146,396 1,246,085 1,336,825 1,501,365 1,496,150 1,539,945 Physical Development Administration 259,423 290,377 304,310 300,870 309,505 317,785 Engineering 698,285 688,519 803,380 802,450 776,095 775,335 Street Maintenance 1,274,314 1,499,793 1,609,730 1,627,105 1,790,925 1,818,285 Park Maintenance 1,077,091 1,122,114 1,170,340 1,186,535 1,215,945 1,270,870 Community Center 72,905 80,176 - - - - Park&Recreation Administration 682,885 675,467 719,970 720,780 737,210 756,760 Recreation Programs 336,408 322,389 418,845 425,550 445,385 450,155 Transfers Out 2,104,000 2,220,950 850,000 850,000 1,982,580 2,207,580 TOTAL GENERAL FUND EXPENDITURES $17,116,214 $18,181,071 $18,341,730 $18,598,350 $20,489,400 $21,277,545 Excess(deficiency)of revenues over expenditures $585,693 $246,031 $0 $464,605 $0 $0 FUND BALANCE Fund Balance,Beginning of Year $10,141,364 $10,727,057 $10,973,088 $10,688,064 $11,152,669 $11,152,669 Fund Balance,End of Year $10,727,057 $10,973,088 $10,973,088 $11,152,669 $11,152,669 1 $11,152,669 10 MAYOR AND COUNCIL DIVISION The mayor serves a four-year term and the council members are elected to four-year terms with two elected every two years. Elections are held in odd-numbered years. The City of Golden Valley operates under the Plan B form of government. It is also known as a council-manager plan. Although the council retains its legislative and policy-making authority, it delegates administrative responsibilities, such as hiring and firing employees to the city manager. The council is responsible for enacting ordinances, adopting annual operating budgets and establishing basic city policies. The mayor and council appoint members to the various City commissions. This division includes the mayor and council and all commissions. STAFFING Mayor(elected) 1 Council Members (elected) 4 City Clerk 1 Various departments staff the Commissions. Overtime is used for administrative staff to attend the HRA meetings and take minutes. EXPENDITURES Operating Supplies include office operating supplies used by the City Clerk and the various City commissions. Professional Services include the annual audit and officer testing for the civil service commission. The Dues and Subscriptions include the League of MN Cities, Northwest Hennepin Human Services Council, Historical Society and various other memberships. Contractual Maintenance is the maintenance contract for the council chamber sound system and cable TV equipment. Commissions of the Mayor and Council: ■ Civil Service Commission ■ Human Rights Commission ■ Environmental Commission ■ Planning Commission ■ Open Space and Recreation Commission ■ Board of Zoning Appeals ■ Human Services Fund (Special Revenue Section) 11 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Council(001) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $80,817 $87,918 $88,795 $88,795 $91,015 $93,745 6111 Overtime-Regular Employees 6,228 5,240 6,825 4,325 4,075 4,075 6130 Salaries-Temporary Employees 45,735 49,802 51,755 51,755 54,220 54,220 6150 Employee Insurance 19,393 21,604 21,310 22,055 22,615 23,295 6160 Retirement 15,563 21,469 22,575 22,575 23,125 23,805 TOTAL Personal Services 167,736 186,033 191,260 189,505 195,050 199,140 Supplies and Services 6320 Operating Supplies 2,074 2,769 4,275 3,875 3,875 3,875 6340 Professional Services 81,669 59,134 76,740 83,595 61,290 62,270 6344 Use of Personal Auto 407 79 400 400 400 400 6351 Legal Notices 22,598 16,194 18,700 18,500 18,500 18,500 6382 Contractual Maintenance 8,825 10,977 12,095 11,600 11,600 11,600 6411 Conferences and Schools 5,159 10,583 17,970 17,970 20,745 20,745 6413 Dues and Subscriptions 35,214 28,587 27,420 28,525 28,625 29,370 6440 Other Contractual Services 11,241 8,044 10,850 10,850 10,850 10,850 TOTAL Supplies and Services 167,187 136,367 168,450 175,315 155,885 157,610 TOTALS $334,923 $322,400 $359,710 $364,820 $350,935 $356,750 12 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Council(001) PROGRAM: Council(1001) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $80,817 $87,918 $88,795 $88,795 $91,015 $93,745 6111 Overtime-Regular Employees 3,051 2,574 3,500 1,000 750 750 6130 Salaries-Temporary Employees 45,735 49,802 51,755 51,755 54,220 54,220 6150 Employee Insurance 19,393 21,604 21,310 22,055 22,615 23,295 6160 Retirement 15,143 21,116 22,010 22,010 22,560 23,240 TOTAL Personal Services 164,139 183,014 187,370 185,615 191,160 195,250 Supplies and Services 6320 Operating Supplies 1,706 2,681 4,275 3,875 3,875 3,875 6340 Professional Services 80,619 56,641 72,740 79,595 57,290 58,270 6344 Use of Personal Auto 407 79 400 400 400 400 6351 Legal Notices 22,598 16,194 18,700 18,500 18,500 18,500 6382 Contractual Maintenance 8,825 10,977 12,095 11,600 11,600 11,600 6411 Conferences and Schools 4,521 9,308 12,420 12,420 12,420 12,420 6413 Dues and Subscriptions 35,114 28,008 26,970 28,025 28,125 28,870 6440 Other Contractual Services 10,713 7,500 10,500 10,500 10,500 10,500 TOTAL Supplies and Services 164,503 131,388 158,100 164,915 142,710 144,435 TOTALS $328,642 $314,402 $345,470 $350,530 $333,870 $339,685 13 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Council(001) PROGRAM: Civil Service Commission(1002) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Supplies and Services 6340 Professional Services - 1,993 4,000 4,000 4,000 4,000 TOTAL Supplies and Services - 1,993 4,000 4,000 4,000 4,000 TOTALS - 1,993 4,000 4,000 4,000 4,000 14 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Council(001) PROGRAM: Human Rights Commission(1003) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6111 Overtime-Regular Employees $110 $0 6160 Retirement 14 - TOTAL Personal Services 124 Supplies and Services 6320 Operating Supplies 368 88 - 6340 Professional Services 1,050 500 - 6411 Conferences and Schools 600 1,185 3,500 3,500 3,500 3,500 6413 Dues and Subscriptions 100 100 - 6440 Other Contractual Services 300 - - TOTAL Supplies and Services 2,418 1,873 3,500 3,500 3,500 3,500 TOTALS 2,542 1,873 3,500 3,500 3,500 3,500 15 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Council(001) PROGRAM: Environmental Commission(1040) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6111 Overtime-Regular Employees $313 $0 6160 Retirement 41 - TOTAL Personal Services 354 - - - - - Supplies and Services 6411 Conferences and Schools - - 725 725 3,500 3,500 TOTAL Supplies and Services - - 725 725 3,500 3,500 TOTALS 354 - 725 725 3,500 3,500 16 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Council(001) PROGRAM: Planning Commission(1050) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6111 Overtime-Regular Employees $2,038 $1,852 $2,325 $2,325 $2,325 $2,325 6160 Retirement 270 245 420 420 420 420 TOTAL Personal Services 2,308 2,097 2,745 2,745 2,745 2,745 Supplies and Services 6411 Conferences and Schools - 90 1,075 1,075 1,075 1,075 TOTAL Supplies and Services 0 90 1,075 1,075 1,075 1,075 TOTALS $2,308 $2,187 $3,820 $3,820 $3,820 $3,820 17 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Council(001) PROGRAM: Open Space and Recreation Commission(1060) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Supplies and Services 6411 Conferences and Schools 38 - 250 250 250 250 6413 Dues and Subscriptions - 479 450 500 500 500 6440 Other Contractual Services 228 544 350 350 350 350 TOTAL Supplies and Services 266 1,023 1,050 1,100 1,100 1,100 TOTALS $266 $1,023 $1,050 $1,100 $1,100 $1,100 18 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Council(001) PROGRAM: Board of Zoning and Appeals(1070) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6111 Overtime-Regular Employees $716 $814 $1,000 $1,000 $1,000 $1,000 6160 Retirement 95 108 145 145 145 145 TOTAL Personal Services 811 922 1,145 1,145 1,145 1,145 TOTALS 811 922 1,145 1,145 1,145 1,145 19 CITY MANAGER DIVISION The City Manager is responsible for directing and coordinating the activities of all City departments and implementing City Council policies. This division has two programs: City Manager and Communications. STAFFING City Manager Human Resources Director Administrative Assistant Communications Manager Communications Assistant .5 Graphic Designer/Web Specialist EXPENDITURES Professional Services includes annual safety training, recruiting costs, mandatory drug testing of employees with Commercial Drivers Licenses (CDL) and new regulation training for employees. General Notices are job advertisements, new resident's packets, and the bi-monthly printing of the City newsletter. The City Manager's yearly car allowance of $4,800 and above staff mileage reimbursement is included under Use of Personal Auto. Conferences and Schools include $2,000 for Employee Wellness programs and Awards and Indemnities include $6,000 for service and retirements awards based on length of employment with the City. 20 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: City Manager (003) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $483,491 $503,180 $510,720 $470,790 $509,655 $524,945 6111 Overtime-Regular Employees 39 - 1,000 4,000 1,000 1,000 6150 Employee Insurance 92,232 98,273 115,300 98,310 111,460 115,310 6160 Retirement 52,917 82,216 100,395 86,780 96,430 103,240 TOTAL Personal Services 628,679 683,669 727,415 659,880 718,545 744,495 Supplies and Services 6320 Operating Supplies 1,253 1,159 2,765 2,765 2,765 2,765 6340 Professional Services 13,682 20,576 18,700 22,700 28,690 28,690 6344 Use of Personal Auto 6,299 5,379 6,000 6,000 6,000 6,000 6352 General Notices/Public 22,926 22,081 25,500 25,500 25,500 25,500 6390 Rentals 11,718 6,693 11,500 7,500 7,500 7,500 6411 Conferences and Schools 4,607 15,133 14,635 13,700 13,730 13,730 6413 Dues and Subscriptions 1,505 2,524 4,000 3,530 4,380 4,530 6415 Awards and Indemnities 4,278 4,937 6,300 6,300 6,300 6,300 TOTAL Supplies and Services 66,268 78,482 89,400 87,995 94,865 95,015 TOTALS $694,947 $762,151 $816,815 $747,875 $813,410 $839,510 21 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: City Manager (003) PROGRAM: City Manager(1030) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $317,150 $333,816 $336,045 $296,115 $330,610 $340,520 6111 Overtime-Regular Employees 39 - 1,000 4,000 1,000 1,000 6150 Employee Insurance 58,439 62,819 73,930 56,940 69,110 71,690 6160 Retirement 34,922 54,785 67,210 53,595 62,410 68,200 TOTAL Personal Services 410,550 451,420 478,185 410,650 463,130 481,410 Supplies and Services 6320 Operating Supplies 1,108 1,047 2,000 2,000 2,000 2,000 6340 Professional Services 13,423 18,464 13,700 17,700 17,700 17,700 6344 Use of Personal Auto 6,202 5,292 5,800 5,800 5,800 5,800 6352 General Notices/Public - 605 1,000 1,000 1,000 1,000 6390 Rentals 11,718 6,693 11,500 7,500 7,500 7,500 6411 Conferences and Schools 4,601 13,341 12,635 11,700 9,730 11,730 6413 Dues and Subscriptions 1,115 1,919 2,550 2,080 2,180 2,330 6415 Awards and Indemnities 4,006 4,637 6,000 6,000 6,000 6,000 TOTAL Supplies and Services 42,173 51,998 55,185 53,780 51,910 54,060 TOTALS $452,723 $503,418 $533,370 $464,430 $515,040 $535,470 22 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: City Manager (003) PROGRAM: City Communications(1031) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $166,341 $169,364 $174,675 $174,675 $179,045 $184,425 6150 Employee Insurance 33,793 35,454 41,370 41,370 42,350 43,620 6160 Retirement 17,995 27,431 33,185 33,185 34,020 35,040 TOTAL Personal Services 218,129 232,249 249,230 249,230 255,415 263,085 Supplies and Services 6320 Operating Supplies 145 112 765 765 765 765 6340 Professional Services 259 2,112 5,000 5,000 10,990 10,990 6344 Use of Personal Auto 97 87 200 200 200 200 6352 Public Information 22,926 21,476 24,500 24,500 24,500 24,500 6411 Conferences and Schools 6 1,792 2,000 2,000 4,000 2,000 6413 Dues and Subscriptions 390 605 1,450 1,450 2,200 2,200 6415 Awards and Indemnities 272 300 300 300 300 300 TOTAL Supplies and Services 24,095 26,484 34,215 34,215 42,955 40,955 TOTALS $242,224 $258,733 $283,445 $283,445 $298,370 $304,040 23 ADMINISTRATIVE SERVICES DIVISION This division is comprised of General Services, Finance, Information Technology Services and Elections. General Services handles the front counter customer service duties for utility billing, elections, special assessments and routing all phone calls to various departments. Finance handles accounting, cash management functions, payroll, preparation of the biennial budget, Comprehensive Annual Financial Report (CAFR) and Capital Improvement Program (CIP). IT Services handles all computer applications and maintenance of servers, phones, copiers and computers for the City. STAFFING Finance Director 1 Accounting Coordinator 1 Accountant 1 Accounting Technician 1 Utility Billing Technician 1 Assessing /Accounts Payable Technician 1 Information Technology Coordinator 1 Information Technology Specialist 1 EXPENDITURES Operating Supplies includes the general office supplies used by all City departments and the cost of various software applications needed by City divisions. Postage includes the costs for mailing all City correspondence such as letters, notices and newsletters. Telephone costs include the maintenance of the City phone system and fees for wireless cards. Rentals include the computer access to Hennepin County's tax records and the use of the City's folding machine. The cost of the maintenance agreements for the City's personal computers and the City's phone system, including voice mail, are included in Contractual Maintenance. The Contract for Local Government Information Services (LOGIS) is included in Other Contractual Services. The City contracts with Hennepin County for appraisal of properties. Municipal Elections are held in odd-numbered years. 24 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Administrative Services(005) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $641,429 $643,418 $653,815 $653,815 $670,210 $690,285 6111 Overtime-Regular Employees 1,360 1,525 2,300 2,300 4,300 2,300 6130 Salaries-Temporary Employees 11,509 42,261 15,000 15,000 45,000 15,000 6150 Employee Insurance 136,503 140,259 130,170 140,005 143,700 147,800 6160 Retirement 68,985 104,107 106,085 108,420 109,935 114,375 TOTAL Personal Services 859,786 931,570 907,370 919,540 973,145 969,760 Supplies and Services 6320 Operating Supplies 56,911 32,482 78,765 78,765 77,535 79,135 6340 Professional Services 23,042 47,512 28,625 28,625 28,625 28,625 6342 Postage 73,353 64,954 70,400 70,400 70,400 70,400 6343 Telephone 21,979 22,194 23,100 23,100 23,100 23,100 6344 Use of Personal Auto 223 466 700 700 750 750 6382 Contractual Maintenance 17,421 1,130 24,690 24,690 32,590 32,590 6390 Rentals 12,324 19,479 18,595 19,825 20,205 20,205 6411 Conferences and Schools 2,279 3,206 5,940 6,840 5,840 5,840 6413 Dues and Subscriptions 1,204 975 1,325 1,325 1,325 1,325 6440 Other Contractual Services 643,661 688,577 709,635 709,635 753,455 772,175 TOTAL Supplies and Services 852,397 880,975 961,775 963,905 1,013,825 1,034,145 TOTALS $1,712,183 $1,812,545 $1,869,145 $1,883,445 $1,986,970 $2,003,905 25 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Administrative Services(005) PROGRAM: General Services(1101) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $269,701 $271,205 $274,750 $274,750 $281,645 $290,080 6111 Overtime-Regular Employees 905 357 500 500 500 500 6150 Employee Insurance 55,319 56,854 50,000 57,585 59,035 60,800 6160 Retirement 29,244 43,964 43,960 44,535 45,655 47,025 TOTAL Personal Services 355,169 372,380 369,210 377,370 386,835 398,405 Supplies and Services 6320 Operating Supplies 13,626 9,878 16,070 16,070 16,070 16,070 6342 Postage 69,854 64,954 70,400 70,400 70,400 70,400 6343 Telephone 20,888 20,963 21,800 21,800 21,800 21,800 6344 Use of Personal Auto 35 289 250 250 300 300 6390 Rentals 4,501 5,048 4,405 4,905 4,905 4,905 6411 Conferences and Schools 951 2,540 2,860 2,860 2,860 2,860 6413 Dues and Subscriptions 370 410 540 540 540 540 6440 Other Contractual Services 225,069 239,167 247,565 247,565 255,000 262,650 TOTAL Supplies and Services 335,294 343,249 363,890 364,390 371,875 379,525 TOTALS $690,463 $715,629 $733,100 $741,760 $758,710 $777,930 26 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Administrative Services(005) PROGRAM: Finance(1102) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $194,605 $195,523 $198,005 $198,005 $202,980 $209,050 6111 Overtime-Regular Employees 455 297 300 300 300 300 6130 Salaries-Temporary Employees 169 - - - - - 6150 Employee Insurance 45,852 47,204 45,545 47,795 48,990 50,460 6160 Retirement 20,478 31,068 29,700 31,460 32,255 33,215 TOTAL Personal Services 261,559 274,092 273,550 277,560 284,525 293,025 Supplies and Services 6320 Operating Supplies 3,663 3,102 4,500 4,500 4,500 4,500 6340 Professional Services 6,832 3,389 4,850 4,850 4,850 4,850 6344 Use of Personal Auto 175 140 200 200 200 200 6390 Rentals 826 4,010 3,440 4,000 4,200 4,200 6411 Conferences and Schools 1,100 666 1,780 1,680 1,680 1,680 6413 Dues and Subscriptions 834 565 785 785 785 785 TOTAL Supplies and Services 13,430 11,872 15,555 16,015 16,215 16,215 TOTALS $274,989 $285,964 $289,105 $293,575 $300,740 $309,240 27 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Administrative Services(005) PROGRAM: IT Services(1105) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $177,123 $176,690 $181,060 $181,060 $185,585 $191,155 6150 Employee Insurance 35,298 35,983 34,395 34,395 35,255 36,310 6160 Retirement 19,226 28,720 30,775 30,775 31,540 32,485 TOTAL Personal Services 231,647 241,393 246,230 246,230 252,380 259,950 Supplies and Services 6320 Operating Supplies 36,699 15,754 53,595 53,595 53,965 53,965 6340 Professional Services 16,210 44,123 23,775 23,775 23,775 23,775 6343 Telephone 1,091 1,231 1,300 1,300 1,300 1,300 6344 Use of Personal Auto 13 37 250 250 250 250 6382 Contractual Maintenance 17,421 1,130 24,690 24,690 32,590 32,590 6390 Rentals 6,847 6,622 6,600 6,770 6,800 6,800 6411 Conferences and Schools 160 - 1,000 2,000 1,000 1,000 6440 Other Contractual Services 418,592 449,410 462,070 462,070 498,455 509,525 TOTAL Supplies and Services 497,033 518,307 573,280 574,450 618,135 629,205 TOTALS $728,680 $759,700 $819,510 $820,680 $870,515 $889,155 28 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Administrative Services(005) PROGRAM: Elections&Voter Registration(1142) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6111 Overtime-Regular Employees $0 $871 $1,500 $1,500 $3,500 $1,500 6130 Salaries-Temporary Employees 11,340 42,261 15,000 15,000 45,000 15,000 6150 Employee Insurance 34 218 230 230 420 230 6160 Retirement 37 355 1,650 1,650 485 1,650 TOTAL Personal Services 11,411 43,705 18,380 18,380 49,405 18,380 Sumlies and Services 6320 Operating Supplies 2,923 3,748 4,600 4,600 3,000 4,600 6342 Postage 3,499 - - - - - 6390 Rentals 150 3,799 4,150 4,150 4,300 4,300 6411 Conference&Schools 68 - 300 300 300 300 TOTAL Supplies and Services 6,640 7,547 9,050 9,050 7,600 9,200 TOTALS $18,051 $51,252 $27,430 $27,430 $57,005 $27,580 29 LEGAL DIVISION This division provides for all the general legal services for the City except for criminal prosecutions, which is accounted for in the Prosecution & Court Division and legal work on insurance cases, which is accounted for in the Casualty Insurance Division. STAFFING ■ None EXPENDITURES The City currently has a contract with Best and Flanagan law firm through December 31, 2018 for legal services. 30 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Legal(006) PROGRAM: Legal Service(1121) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Supplies and Services 6340 Professional Services $156,441 $138,215 $155,000 $155,000 $158,100 $175,000 TOTAL Supplies and Services 156,441 138,215 155,000 155,000 158,100 175,000 TOTALS $156,441 $138,215 $155,000 $155,000 $158,100 $175,000 31 RISK MANAGEMENT DIVISION This division accounts for the property and liability insurance coverage for the City. STAFFING ■ None EXPENDITURES The City is a member of the League of Minnesota Cities Insurance Trust (LMCIT), which is a self-insurance pool. The insurance period covers February 1 through January 31 of the following year. The City has the following coverages: municipal package (auto, crime, performance bond, equipment breakdown, property and equipment), open meeting law, liquor liability, no-fault sewer backup, workers compensation, and volunteer accident. State Legislature sets limits for the tort liability and the City has chosen not to waive that liability. The annual dividend from the pool, which is based on a combination of premium size and loss experience, is received in December of each year and used to offset the expenditures in this division. 32 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Insurance(007) PROGRAM: Risk Management(1115) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Supplies and Services Insurance: 6361 General Liability Coverages $169,213 $154,842 $305,000 $275,000 $310,000 $320,000 TOTAL Supplies and Services 169,213 154,842 305,000 275,000 310,000 320,000 TOTALS $169,213 $154,842 $305,000 $275,000 $310,000 $320,000 33 GOVERNMENT BUILDINGS DIVISION This division accounts for the operation and maintenance of all the City's buildings: City Hall, Public Safety (Police and Fire Station #1), Streets/Parks Maintenance, Utilities Maintenance, Vehicle Maintenance, Warehouse/ Animal Impound, Golf Maintenance, Fire Station #2, Fire Station #3, Park Shelters and Brookview Center/Golf Operations. Any major improvements to buildings are included in the City's Capital Improvement Program. STAFFING Public Works Maintenance Employee .5 This work is performed by Public Works' employees on an as-needed basis along with the snow removal work in the Government Center. A buildings custodian will fall under the New Brookview Center. EXPENDITURES Supplies include those items needed to repair and maintain City buildings. The Electric and Gas Service is the cost for all city buildings. Contractual Maintenance includes the scheduled contractual custodial services and the contracted maintenance of the heating, ventilation and air conditioning systems in the various buildings. 34 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Building(011) PROGRAM: Building Operations(1180) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $14,018 $9,945 $25,010 $25,010 $65,630 $71,395 6111 Salaries-Overtime 84 1,011 4,000 4,000 4,100 4,225 6150 Employee Insurance 2,624 1,904 5,735 5,735 5,875 6,070 6160 Retirement 1,546 1,763 4,190 4,190 4,295 4,490 TOTAL Personal Services 18,272 14,623 38,935 38,935 79,900 86,180 Supplies&Services 6320 Operating Supplies 37,853 37,910 40,100 40,100 40,100 40,100 6340 Professional Services 173 1,195 2,500 2,500 2,500 2,500 6371 Electric Service 146,054 170,863 145,000 155,000 195,000 190,000 6372 Gas Service 76,720 58,060 110,000 110,000 110,000 110,000 6375 Waste Disposal 14,420 19,859 14,000 22,080 22,080 22,080 6382 Contractual Maintenance 227,535 209,548 228,500 228,500 278,500 278,500 6390 Rentals 4,708 4,321 4,200 4,200 4,200 4,200 6414 Licenses&Taxes 310 - 400 400 400 400 TOTAL Supplies and Services 507,773 501,756 544,700 562,780 652,780 647,780 Capital Outlav 6960 Capital Outlay 20,858 9,850 - - - TOTALS $546,903 $526,229 $583,635 $601,715 $732,680 $733,960 35 PLANNING DIVISION This division is responsible for coordinating the implementation of the City's comprehensive plan, development review, zoning administration and other long range planning activities. The Planning Division works closely with the City's Housing and Redevelopment Authority (HRA) in its redevelopment activities. It also assists the Planning Commission and Board of Zoning and Appeals. STAFFING Planning Manager 1 Associate Planner/Grant Writer 1 Administrative Assistant 1 EXPENDITURES Professional Services includes $5,000 for specific studies for traffic and land use. A planning study is included in 2018 for Station Area Planning and 2019 for Winnetka/Highway 55 Area. Cemetery Maintenance includes $6,000 for the maintenance of the City's Cemetery located at the corner of Medicine Lake Road and Winnetka. 36 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Planning(016) PROGRAM: Planning(1166) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $194,050 $222,254 $234,720 $234,720 $240,600 $247,810 6111 Overtime-Regular Employees - - 200 200 200 200 6130 Salaries-Temporary Employees 5,372 7,035 7,345 7,345 7,525 7,800 6150 Employee Insurance 46,087 54,149 51,640 56,330 57,745 59,475 6160 Retirement 20,761 35,813 49,295 39,995 43,310 47,085 TOTAL Personal Services 266,270 319,251 343,200 338,590 349,380 362,370 Supplies and Services 6320 Operating Supplies 287 677 500 500 500 500 6340 Professional Services 4,947 100 5,000 5,000 50,000 50,000 6344 Use of Personal Auto 624 676 2,000 650 700 700 6381 Cemetery Maintenance 4,290 2,465 6,000 4,000 5,000 5,000 6411 Conferences and Schools 2,102 2,171 4,000 4,425 2,000 4,200 6413 Dues and Subscriptions 1,338 1,054 1,750 1,750 2,075 1,580 TOTAL Supplies and Services 13,588 7,143 19,250 16,325 60,275 61,980 TOTALS 279,858 326,394 362,450 354,915 409,655 424,350 37 INSPECTIONS DIVISION The Inspections Division provides services to ensure that residential and non-residential buildings are constructed and maintained in accordance with state and local building and fire codes and in ways that uphold national standards for public health, safety, welfare, and basic livability. Such standards help preserve and enhance investments for property owners and maintain community vitality and integrity. STAFFING Building Official 1 Chief Building Inspector 1 Building Inspector 2 Administrative Assistants 2 EXPENDITURES Professional Services includes the contract with the Electrical Inspector. Temporary Salaries will be used if the number of permits issued exceeds the amount of work for the current staffing levels. 38 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Inspections(018) PROGRAM: Inspections(1162) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $420,262 $434,185 $456,180 $456,160 $467,625 $481,575 6111 Overtime-Reg Employees 140 - 1,000 10,000 1,000 1,000 6130 Salaries-Temporary Employees 994 20,248 42,000 25,000 - - 6150 Employee Insurance 98,985 106,240 105,385 104,925 107,555 110,760 6160 Retirement 44,085 70,462 82,480 82,480 85,545 91,495 TOTAL Personal Services 564,466 631,135 687,045 678,565 661,725 684,830 Supplies and Services 6320 Operating Supplies 1,385 2,439 3,330 3,330 3,200 3,200 6324 Clothing - 541 1,100 500 1,200 500 6340 Professional Services 68,920 75,916 75,000 75,000 75,000 75,000 6343 Use of Telephone 2,932 3,448 3,300 3,600 3,600 3,600 6344 Use of Personal Auto 49 - 300 100 100 100 6382 Contractual Maintenance-Equipment - - 500 - - - 6390 Rentals 4,702 4,857 6,300 6,300 6,400 6,400 6411 Conferences and Schools 2,719 4,297 3,600 3,600 5,600 3,800 6413 Dues and Subscriptions 385 705 850 850 1,015 1,015 TOTAL Supplies and Services 81,092 92,203 94,280 93,280 96,115 93,615 Vehicle Maintenance 7401 Maintenance Charges-Labor 3,336 6,184 3,680 4,200 4,350 4,425 7402 Maintenance Charges-Parts 1,480 1,924 3,075 3,075 3,150 3,215 7403 Mob:)r Fuels 4,398 4,009 3,230 3,865 3,940 4,015 TOTAL Vehicle Maintenance Charges 9,214 12,117 9,985 11,140 11,440 11,655 TOTALS $654,772 $735,455 $791,310 $782,985 $769,280 $790,100 39 POLICE DIVISION This division provides police services to the community such as patrol, investigation of crimes, prosecution of offenders and community crime prevention. This division includes five programs: Police Administration, Operations, Northwest Drug Task Force, Safe and Sober, and Prosecution and Court. STAFFING Police Chief 1 Commander 2 Sergeant 7 Police Officers 21 Support Services Coordinator 1 Community Service Officers (CSO) 6 Administrative Assistants 3 EXPENDITURES Personal Services account for 86% of the budget and increases in personal services include the employee wages and benefit charges. The department also assigns police officers to special duty assignments such as school resource officer and task forces. All revenue for those duties is accounted for in the general fund. Commodities such as Clothing and Operating Supplies had minimal changes to the budget except for maintenance on license plate readers and various tools used by the officers. Use of Personal Auto includes department mileage reimbursements. Starting In 2015, dispatch services are a contractual agreement with Hennepin County. Chestnut and Cambronne are the City's prosecuting attorneys through 2018. 40 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET Division: Police(022) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $3,015,952 $3,035,270 $3,640,480 $3,638,560 $3,763,975 $3,966,765 6111 Overtime-Regular Employees 226,293 243,467 205,345 205,345 213,575 219,985 6150 Employee Insurance 605,371 606,830 688,575 688,575 743,475 779,415 6160 Retirement 391,404 589,368 611,810 617,940 641,015 673,060 TOTAL Personal Services 4,239,020 4,474,935 5,146,210 5,150,420 5,362,040 5,639,225 Supplies and Services 6320 Operating Supplies 65,897 63,859 41,700 41,200 41,200 41,200 6324 Clothing 41,578 76,629 45,000 45,000 45,000 45,000 6327 Range Supplies 18,777 32,674 28,000 32,000 32,000 32,000 6340 Professional Services 196,037 237,119 216,000 226,300 229,300 232,800 6343 Telephone 18,172 17,942 16,000 19,500 19,500 19,500 6344 Use of Personal Auto 6,144 1,129 4,500 4,500 4,500 4,500 6382 Contractual Maintenance 19,746 23,809 33,650 53,600 54,700 54,700 6390 Rentals 8,715 7,883 9,950 8,750 9,950 9,950 6411 Conferences and Schools 39,877 34,741 38,550 45,850 45,350 47,350 6413 Dues and Subscriptions 2,054 2,195 2,200 2,700 2,520 2,520 6440 Other Contractual Services 52,552 61,866 79,500 63,000 79,500 79,500 TOTAL Supplies and Services 469,549 559,846 515,050 542,400 563,520 569,020 Capital Outlay 6960 Capital Outlay 26,024 7,231 - - - - Vehicle Maintenance 7401 Maintenance Charges-Labor 60,481 73,086 114,180 114,180 117,035 120,545 7402 Maintenance Charges-Parts 43,094 82,558 40,000 138,000 85,000 88,400 7403 Motor Fuels 77,099 59,314 69,825 72,940 76,980 80,065 TOTAL Vehicle Maintenance Charges 180,674 214,958 224,005 325,120 279,015 289,010 TOTALS 4,915,267 5,256,970 5,885,265 6,017,940 6,204,575 6,497,255 41 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET Division: Police Administration(021) PROGRAM: Police Administration(1300) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $650,501 $631,989 $668,115 $666,195 $682,920 $703,415 6111 Overtime-Regular Employees 6,219 8,656 9,225 9,225 9,455 9,740 6150 Employee Insurance 149,198 146,852 153,980 153,980 157,830 161,785 6160 Retirement 73,310 107,337 107,120 113,250 116,095 119,410 TOTAL Personal Services 879,228 894,834 938,440 942,650 966,300 994,350 Supplies and Services 6320 Operating Supplies 3,207 8,905 11,200 11,200 11,200 11,200 6340 Professional Services - 9,792 6,000 6,000 7,000 7,500 6344 Use of Personal Auto 6,144 1,129 4,000 4,000 4,000 4,000 6382 Contractual Maintenance - - 1,200 600 1,200 1,200 6390 Rentals 5,358 5,363 6,700 5,500 6,700 6,700 6411 Conferences and Schools 8,283 708 6,400 6,400 4,400 6,400 6440 Other Contractual Services 902 696 1,500 1,000 1,500 1,500 TOTAL Supplies and Services 23,894 26,593 37,000 34,700 36,000 38,500 TOTALS $903,122 $921,427 $975,440 $977,350 $1,002,300 $1,032,850 42 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Police(022) PROGRAM: Police Operations(1320) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $2,347,163 $2,374,900 $2,948,790 $2,948,790 $3,056,890 $3,238,460 6111 Overtime-Regular Employees 203,536 208,981 190,000 190,000 198,000 203,940 6150 Employee Insurance 452,472 454,367 529,880 529,880 580,810 612,650 6160 Retirement 313,116 472,811 500,445 500,445 520,570 549,170 TOTAL Personal Services 3,316,287 3,511,059 4,169,115 4,169,115 4,356,270 4,604,220 Supplies and Services 6320 Operating Supplies 62,690 54,954 30,500 30,000 30,000 30,000 6324 Clothing 41,578 76,629 45,000 45,000 45,000 45,000 6327 Range Supplies 18,777 32,674 28,000 32,000 32,000 32,000 6340 Professional Services 30,420 40,981 35,000 35,300 35,300 35,300 6343 Telephone 18,172 17,942 16,000 19,500 19,500 19,500 6344 Use of Personal Auto - - 500 500 500 500 6382 Contractual Maintenance 19,746 23,809 32,450 53,000 53,500 53,500 6390 Rentals 3,357 2,520 3,250 3,250 3,250 3,250 6411 Conferences and Schools 31,594 34,033 32,150 39,450 40,950 40,950 6413 Dues and Subscriptions 2,054 2,195 2,200 2,700 2,520 2,520 TOTAL Supplies and Services 228,388 285,737 225,050 260,700 262,520 262,520 Capital Outlay 6960 Capital Outlay 26,024 7,231 - - - Vehicle Maintenance 7401 Maintenance Charges-Labor 60,481 73,086 114,180 114,180 117,035 120,545 7402 Maintenance Charges-Parts 43,094 82,558 40,000 138,000 85,000 88,400 7403 Motor Fuels 77,099 59,314 69,825 72,940 76,980 80,065 TOTAL Vehicle Maintenance Charges 180,674 214,958 224,005 325,120 279,015 289,010 TOTALS $3,751,373 $4,018,985 $4,618,170 $4,754,935 $4,897,805 $5,155,750 43 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Police(022) PROGRAM: NW Metro Drug Task Force(1321) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6111 Overtime-Regular Employees $2,518 $7,515 $0 $0 $0 $0 6160 Retirement 403 1,202 - - - - TOTALS $2,921 $8,717 $0 $0 $0 $0 44 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Police(022) PROGRAM: Safe and Sober(1323) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6111 Overtime-Regular Employees $12,065 $15,028 $0 $0 $0 $0 6160 Retirement 1,930 2,404 - - - - TOTALS 13,995 17,432 0 0 0 0 45 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Prosecution&Court(024) PROGRAM: Prosecution&Court(1130) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $18,288 $28,381 $23,575 $23,575 $24,165 $24,890 6111 Overtime-Regular Employees 1,955 3,287 6,120 6,120 6,120 6,305 6150 Employee Insurance 3,701 5,611 4,715 4,715 4,835 4,980 6160 Retirement 2,645 5,614 4,245 4,245 4,350 4,480 TOTAL Personal Services 26,589 42,893 38,655 38,655 39,470 40,655 Supplies and Services 6340 Professional Services 165,617 186,346 175,000 185,000 187,000 190,000 6440 Other Contractual Services 51,650 61,170 78,000 62,000 78,000 78,000 TOTAL Supplies and Services 217,267 247,516 253,000 247,000 265,000 268,000 TOTALS $243,856 $290,409 $291,655 $285,655 $304,470 $308,655 46 FIRE DIVISION This division provides the City's fire suppression, fire code enforcement services and property inspection services to ensure that buildings are constructed safely in accordance with a number of State and Local Fire and Property Maintenance Codes. STAFFING Fire Chief 1 Deputy Fire Chief 1 Battalion Chief 1 Fire/Property Maintenance Specialist 2 Paid On-Call Firefighter Approx. 50 Administrative Assistant 1 Office Clerk .5 In 2018, Duty Crew Officers will be assigned work schedules for coverage of paid on-call firegihters during nights and weekends. EXPENDITURES Personal Services account for 84% of the budget and increases in personal services include additional hours for training new paid on-call firefighters. 47 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET Division: Fire(023) PROGRAM: Fire Operations(1346) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $469,701 $507,707 $538,940 $538,940 $552,450 $569,015 6111 Overtime-Regular Employees 6,143 5,390 4,615 4,615 4,730 4,875 6130 Salaries-Temporary Employees 263,878 254,999 298,940 298,940 372,130 382,670 6150 Employee Insurance 123,610 133,999 145,515 145,515 155,210 160,725 6160 Retirement 71,065 101,714 129,345 129,345 148,850 153,065 TOTAL Personal Services 934,397 1,003,809 1,117,355 1,117,355 1,233,370 1,270,350 Supplies and Services 6320 Operating Supplies 25,456 22,456 21,170 23,370 26,770 24,765 6324 Clothing 26,708 40,385 26,185 124,130 42,590 37,900 6340 Professional Services 13,174 29,432 24,380 87,765 24,650 25,000 6343 Telephone 5,979 6,007 5,335 6,865 7,615 7,950 6344 Use of Personal Auto 29 143 275 275 275 275 6371 Electric Service 528 445 485 485 495 515 6382 Contractual Maintenance 32,605 35,938 39,400 38,975 42,820 45,960 6390 Rentals 4,494 4,533 4,500 4,600 4,700 4,700 6411 Conferences and Schools 25,961 27,286 22,470 22,470 34,600 41,700 6413 Dues and Subscriptions 3,747 1,093 3,200 3,005 3,465 3,785 TOTAL Supplies and Services 138,681 167,718 147,400 311,940 187,980 192,550 Vehicle Maintenance 7401 Maintenance Charges-Labor 42,046 45,257 44,850 44,850 46,195 47,580 7402 Maintenance Charges-Parts 15,659 17,644 15,760 15,760 16,155 16,640 7403 Motor Fuels 15,613 11,657 11,460 11,460 12,450 12,825 TOTAL Vehicle Maintenance Charges 73,318 74,558 72,070 72,070 74,800 77,045 TOTALS 1,146,396 1,246,085 1,336,825 1,501,365 $1,496,150 $1,539,945 48 PHYSICAL DEVELOPMENT ADMINISTRATION DIVISION This division is responsible for the general administration of the divisions of Engineering, Public Works Maintenance (Streets, Parks, Utilities, Vehicle Maintenance), Planning, and Inspections This division is responsible for maintenance of the City's infrastructure, civil engineering, traffic engineering, streets maintenance, parks maintenance, recycling, fleet services, building maintenance, sidewalks, traffic and street lights, inspections and planning. STAFFING Physical Development Director 1 Administrative Assistant 1 EXPENDITURES Rentals includes one of two copiers for the Physical Development Division. 49 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Physical Development(035) PROGRAM: Physical Development Department(1400) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $188,794 $202,002 $198,460 $198,460 $203,450 $209,525 6111 Overtime-Regular Employees 528 676 1,000 1,000 1,000 1,000 6150 Employee Insurance 35,735 39,484 45,860 45,860 47,005 48,190 6160 Retirement 20,753 33,092 37,890 37,890 38,840 39,810 TOTAL Personal Services 245,810 275,254 283,210 283,210 290,295 298,525 Supplies and Services 6320 Operating Supplies 953 917 600 600 700 700 6343 Telephone Expense 676 603 800 800 800 800 6344 Use of Personal Auto 523 507 2,200 600 650 700 6390 Rentals 8,823 8,870 11,000 9,000 10,000 10,000 6411 Conferences&Schools 807 2,473 4,000 4,100 4,300 4,300 6413 Dues and Subscriptions 1,831 1,753 2,500 2,560 2,760 2,760 TOTAL Supplies and Services 13,613 15,123 21,100 17,660 19,210 19,260 TOTALS $259,423 $290,377 $304,310 $300,870 $309,505 $317,785 50 ENGINEERING DIVISION This division performs the majority of the engineering work on the City's major construction and maintenance projects. This division is divided into four programs: General Engineering, Traffic Signals, Street Lights and Miscellaneous Concrete Repair. STAFFING City Engineer 1 Assistant City Engineer 1 Engineering Technician III 1 Engineering Technician I 1 Development and Assets Coordinator 1 GIS Technician 1 Administrative Assistant 1 EXPENDITURES Personal Services are charged to current construction projects to account for the accurate cost of the project and will be financed from an alternate funding source. Use of Personal Auto includes an appropriation of $4,105 for the vehicle allowance for the City Engineer. 51 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET Division: Engineering(036) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $278,351 $274,963 $265,580 $265,580 $272,130 $281,875 6111 Overtime-Regular Employees 112 963 1,000 1,000 1,000 1,000 6130 Salaries-Temporary Employees 1,025 - 9,095 9,095 1,575 1,575 6150 Employee Insurance 58,486 58,512 61,120 61,120 62,625 64,835 6160 Retirement 30,024 44,564 50,345 50,345 51,585 53,440 TOTAL Personal Services 367,998 379,002 387,140 387,140 388,915 402,725 Sum)lies and Services 6320 Operating Supplies 4,900 7,079 10,600 9,600 15,600 9,600 6324 Clothing 684 389 1,750 1,750 1,750 1,750 6340 Professional Services 35,307 31,698 40,000 40,000 40,000 40,000 6343 Telephone 5,111 4,900 5,200 5,200 6,700 6,700 6344 Use of Personal Auto 4,289 4,410 4,605 4,605 4,605 4,605 6371 Electric Service 219,526 229,337 284,000 284,000 249,000 239,000 6382 Contractual Maintenance 48,793 16,854 48,825 48,895 48,895 48,895 6411 Conferences and Schools 5,221 7,726 10,000 10,000 8,700 10,700 6413 Dues and Subscriptions 1,835 1,759 2,380 2,380 2,880 2,380 TOTAL Supplies and Services 325,666 304,152 407,360 406,430 378,130 363,630 Vehicle Maintenance 7401 Maintenance Charges-Labor 2,036 2,610 4,500 4,500 4,500 4,325 7402 Maintenance Charges-Parts 443 1,184 2,500 2,500 2,500 2,575 7403 Motor Fuels 2,142 1,571 1,880 1,880 2,050 2,080 TOTAL Vehicle Maintenance Charges 4,621 5,365 8,880 8,880 9,050 8,980 TOTALS $698,285 $688,519 $803,380 $802,450 $776,095 $775,335 52 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Engineering(036) PROGRAM: Engineering(1420) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $274,104 $261,841 $261,480 $261,480 $268,030 $277,775 6111 Overtime-Regular Employees 112 963 1,000 1,000 1,000 1,000 6130 Salaries-Temporary Employees 1,025 - 9,095 9,095 1,575 1,575 6150 Employee Insurance 57,458 55,344 60,135 60,135 61,640 63,850 6160 Retirement 29,579 42,481 49,680 49,680 50,920 52,775 TOTAL Personal Services 362,278 360,629 381,390 381,390 383,165 396,975 Supplies and Services 6320 Operating Supplies 4,375 3,955 6,600 5,600 11,600 5,600 6324 Clothing 684 389 1,750 1,750 1,750 1,750 6340 Professional Services 30,599 31,698 30,000 30,000 30,000 30,000 6343 Telephone 5,111 4,900 5,200 5,200 6,700 6,700 6344 Use of Personal Auto 4,289 4,410 4,605 4,605 4,605 4,605 6382 Contractual Maintenance 2,633 2,984 2,825 2,895 2,895 2,895 6411 Conferences and Schools 5,221 7,726 10,000 10,000 8,700 10,700 6413 Dues and Subscriptions 1,835 1,759 2,380 2,380 2,880 2,380 TOTAL Supplies and Services 54,747 57,821 63,360 62,430 69,130 64,630 Vehicle Maintenance 7401 Maintenance Charges-Labor 2,036 2,610 4,500 4,500 4,500 4,325 7402 Maintenance Charges-Parts 443 1,184 2,500 2,500 2,500 2,575 7403 Motor Fuels 2,142 1,571 1,880 1,880 2,050 2,080 TOTAL Vehicle Maintenance Charges 4,621 5,365 8,880 8,880 9,050 8,980 TOTALS 421,646 $423,815 $453,630 $452,700 $461,345 $470,585 53 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Engineering(036) PROGRAM: Traffic Signals(1425) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Supplies and Services 6320 Operating Supplies $525 $3,124 $4,000 $4,000 $4,000 $4,000 6340 Professional Services 4,708 - 10,000 10,000 10,000 10,000 6371 Electric Service 16,682 34,484 19,000 19,000 19,000 19,000 6382 Contractual Maintenance-Equipment 20,377 13,870 16,000 16,000 16,000 16,000 TOTAL Supplies and Services 42,292 51,478 49,000 49,000 49,000 49,000 TOTALS $42,292 $51,478 $49,000 $49,000 $49,000 $49,000 54 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Engineering(036) PROGRAM: Street Lighting(1430) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Supplies and Services 6371 Electric Service $202,844 $194,853 $265,000 $265,000 $230,000 $220,000 6382 Contractual Maintenance - - TOTAL Supplies and Services 202,844 194,853 265,000 265,000 230,000 220,000 TOTALS $202,844 $194,853 $265,000 $265,000 $230,000 $220,000 55 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Engineering(036) PROGRAM: Concrete Repair(1452) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $4,247 $13,122 $4,100 $4,100 $4,100 $4,100 6150 Employee Insurance 1,028 3,168 985 985 985 985 6160 Retirement 445 2,083 665 665 665 665 TOTAL Personal Services 5,720 18,373 5,750 5,750 5,750 5,750 Supplies and Services 6382 Contractual Maintenance 25,783 - 30,000 30,000 30,000 30,000 TOTAL Supplies and Services 25,783 0 30,000 30,000 30,000 30,000 TOTALS $31,503 $18,373 $35,750 $35,750 $35,750 $35,750 56 STREET MAINTENANCE DIVISION This division is responsible for maintaining 120 miles of City streets including snow plowing, seal coating and patching. There are two different programs in this division: Street Maintenance and Snow & Ice Control. Maintenance on State-Aid streets is charged directly to the Municipal State-Aid Fund. STAFFING Public Works Maintenance Manager .33 Supervisor .5 Street Crew Leader 1 Street Maintenance Workers 7 EXPENDITURES All the necessary supplies such as salt, sand, gravel, blacktop, etc. needed to maintain City streets are included in Operating Supplies. Clothing includes the rental uniforms and safety boots for division staff. The appropriation for Signs and Striping Materials includes materials for street, traffic and warning signs including sign posts and hardware. Other Contractual Service includes an appropriation for the seal coating of approximately eight miles of streets. 57 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Streets(037) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $541,201 $555,380 $614,725 $613,485 $587,265 $595,965 6111 Overtime-Regular Employees 13,126 36,232 44,980 44,980 46,105 47,490 6130 Salaries-Temporary Employees 4,126 10,527 6,540 12,520 13,375 13,775 6150 Employee Insurance 125,690 132,539 142,075 142,075 145,235 149,595 6160 Retirement 59,019 93,908 107,605 107,605 110,025 113,205 TOTAL Personal Services 743,162 828,586 915,925 920,665 902,005 920,030 Supplies and Services 6320 Operating Supplies 20,646 18,209 24,500 24,500 27,500 24,500 6324 Clothing 8,148 8,617 7,050 7,050 7,500 7,500 6334 Street Maintenance Materials 154,472 193,738 215,295 215,295 347,000 347,000 6336 Signs&Striping Materials 6,699 13,496 8,750 8,750 15,000 17,500 6343 Telephone 2,410 1,895 2,550 2,615 5,115 5,115 6344 Use of Personal Auto 4,104 4,104 4,285 2,235 200 200 6375 Waste Disposal 2,787 4,137 4,200 4,200 4,700 4,700 6382 Contractual Maintenance 2,625 3,532 3,510 3,510 4,000 4,150 6390 Rentals 10,202 6,558 17,300 17,300 17,300 17,300 6411 Conferences and Schools 5,170 8,452 5,875 5,875 10,625 8,125 6413 Dues and Subscription 652 913 1,105 1,105 1,105 1,105 6440 Other Contractual Service 37,297 130,459 130,000 130,000 155,000 155,000 TOTAL Supplies and Services 255,212 394,110 424,420 422,435 595,045 592,195 Vehicle Maintenance Charges 7401 Maintenance Charges-Labor 121,880 136,963 122,155 122,155 125,200 128,955 7402 Maintenance Charges-Parts 91,157 100,811 95,750 105,980 108,095 111,335 7403 Motor Fuels 62,903 39,323 51,480 55,870 60,580 65,770 TOTAL Vehicle Maintenance Charges 275,940 277,097 269,385 284,005 293,875 306,060 TOTALS $1,274,314 $1,499,793 $1,609,730 $1,627,105 $1,790,925 $1,818,285 58 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Streets(037) PROGRAM: Street Maintenance(1440) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $495,491 $518,136 $570,420 $569,180 $541,850 $549,185 6111 Overtime-Regular Employees 4,345 12,176 12,670 12,670 12,990 13,380 6130 Salaries-Temporary Employees 4,126 10,527 6,540 12,520 13,375 13,775 6150 Employee Insurance 115,159 123,547 131,195 131,195 134,120 138,145 6160 Retirement 53,065 84,815 96,975 96,975 99,130 102,105 TOTAL Personal Services 672,186 749,201 817,800 822,540 801,465 816,590 Supplies and Services 6320 Operating Supplies 20,646 18,209 20,500 20,500 23,500 20,500 6324 Clothing 8,148 8,617 7,050 7,050 7,500 7,500 6334 Street Maintenance Materials 92,925 134,788 139,295 139,295 267,000 267,000 6336 Signs&Striping Materials 6,699 13,496 8,750 8,750 15,000 17,500 6343 Telephone 2,410 1,895 2,550 2,615 5,115 5,115 6344 Use of Personal Auto 4,104 4,104 4,285 2,235 200 200 6375 Waste Disposal 2,787 4,137 4,200 4,200 4,700 4,700 6382 Contractual Maintenance 2,625 3,532 3,510 3,510 4,000 4,150 6390 Rentals 1,202 2,508 5,300 5,300 5,300 5,300 6411 Conferences and Schools 5,170 8,452 5,875 5,875 10,625 8,125 6413 Dues and Subscription 652 913 1,105 1,105 1,105 1,105 6440 Other Contractual Service 37,297 130,459 130,000 130,000 155,000 155,000 TOTAL Supplies and Services 184,665 331,110 332,420 330,435 499,045 496,195 Vehicle Maintenance Charges 7401 Maintenance Charges-Labor 121,880 136,963 122,155 122,155 125,200 128,955 7402 Maintenance Charges-Parts 91,157 100,811 95,750 105,980 108,095 111,335 7403 Motor Fuels 62,903 39,323 51,480 55,870 60,580 65,770 TOTAL Vehicle Maintenance Charges 275,940 277,097 269,385 284,005 293,875 306,060 TOTALS $1,132,791 $1,357,408 $1,419,605 $1,436,980 $1,594,385 $1,618,845 59 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Streets(037) PROGRAM: Snow and Ice Control(1448) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $45,710 $37,244 $44,305 $44,305 $45,415 $46,780 6111 Overtime-Regular Employees 8,781 24,056 32,310 32,310 33,115 34,110 6150 Employee Insurance 10,531 8,992 10,880 10,880 11,115 11,450 6160 Retirement 5,954 9,093 10,630 10,630 10,895 11,100 TOTAL Personal Services 70,976 79,385 98,125 98,125 100,540 103,440 Supplies and Services 6320 Operating Supplies - - 4,000 4,000 4,000 4,000 6334 Street Maintenance Materials 61,547 58,950 76,000 76,000 80,000 80,000 6390 Rentals 9,000 4,050 12,000 12,000 12,000 12,000 TOTAL Supplies and Services 70,547 63,000 92,000 92,000 96,000 96,000 TOTALS $141,523 $142,385 $190,125 $190,125 $196,540 $199,440 60 PARK MAINTENANCE DIVISION This division maintains all of the City's parks, including skating rinks, and open space except for the Brookview Golf Course. This division is made up of two programs: Park Maintenance and Forestry. STAFFING Public Works Maintenance Manager .33 Supervisor 1 Park Maintenance Crew Leader 1 Park Maintenance Workers 5 Assistant Forester 1 EXPENDITURES More than 1,035 acres are dedicated to parks and open space, and the City maintains nearly 50 miles of trails and sidewalks as well as numerous ball fields, courts, and activity areas. Included under the various supply accounts are those supplies needed to maintain the many acres of City parks and the equipment in these parks such as grass seed, fertilizer, signs, and ballfield marking materials. The cost of fuel to run the various types of park maintenance equipment such as lawnmowers and tractors are included in this budget. Contractual Maintenance includes the contracted removal and trimming of trees on City park and boulevard property and the contractual repair of streetscape and lighting systems. 61 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Park Maintenance(067) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $540,622 $544,334 $552,565 $560,530 $576,435 $595,195 6111 Overtime-Regular Employees 12,232 13,817 8,445 13,000 13,000 13,400 6130 Salaries-Temporary Employees 31,640 38,492 48,600 48,600 49,815 51,310 6150 Employee Insurance 121,541 126,025 137,370 137,490 140,930 145,155 6160 Retirement 61,563 92,670 93,940 94,895 95,700 98,480 TOTAL Personal Services 767,598 815,338 840,920 854,515 875,880 903,540 Supplies and Services 6320 Operating Supplies 25,273 32,000 29,200 30,000 33,000 30,000 6324 Clothing 6,839 6,168 5,325 5,325 5,325 5,325 6335 Landscape Materials 33,871 42,229 50,800 50,800 50,800 50,800 6343 Telephone 4,158 4,470 3,700 4,450 5,200 5,200 6375 Waste Disposal 511 966 600 600 600 600 6382 Contractual Maintenance 17,529 21,323 24,150 24,150 24,150 49,150 6390 Rentals 2,894 1,822 2,000 2,000 2,000 2,000 6411 Conferences and Schools 5,067 6,967 4,840 4,840 5,140 5,140 6413 Dues and Subscriptions 661 731 830 830 830 830 6440 Other Contractual Service 96,292 101,922 107,750 107,750 107,750 107,750 TOTAL Supplies and Services 193,095 218,598 229,195 230,745 234,795 256,795 Vehicle Maintenance Charges 7401 Maintenance Charges-Labor 51,448 44,940 46,630 46,630 47,795 49,230 7402 Maintenance Charges-Parts 30,634 19,609 30,435 30,435 31,195 32,755 7403 Motor Fuels 34,316 23,629 23,160 24,210 26,280 28,550 TOTAL Vehicle Maintenance Chgs 116,398 88,178 100,225 101,275 105,270 110,535 TOTALS 1,077,091 1,122,114 1,170,340 1,186,535 1,215,945 1,270,870 62 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Park Maintenance(067) PROGRAM: Park Maintenance(1620) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $474,127 $480,517 $487,090 $495,055 $509,325 $526,070 6111 Overtime-Regular Employees 12,232 13,817 8,445 13,000 13,000 13,400 6130 Salaries-Temporary Employees 31,640 38,492 48,600 48,600 49,815 51,310 6150 Employee Insurance 105,892 110,618 121,775 121,775 124,820 128,565 6160 Retirement 54,590 82,542 82,805 84,370 84,875 87,420 TOTAL Personal Services 678,481 725,986 748,715 762,800 781,835 806,765 Supplies and Services 6320 Operating Supplies 23,961 29,177 27,000 27,000 30,000 27,000 6324 Clothing 6,695 6,168 5,075 5,075 5,075 5,075 6335 Landscape Materials 33,871 42,229 50,800 50,800 50,800 50,800 6343 Telephone 4,158 4,470 3,700 4,450 5,200 5,200 6375 Waste Disposal 511 966 600 600 600 600 6382 Contractual Maintenance 17,529 21,323 24,150 24,150 24,150 49,150 6390 Rentals 2,894 1,822 2,000 2,000 2,000 2,000 6411 Conferences and Schools 5,067 6,967 4,840 4,840 5,140 5,140 6413 Dues and Subscriptions 347 327 530 530 530 530 TOTAL Supplies and Services 95,033 113,449 118,695 119,445 123,495 145,495 Vehicle Maintenance Charges 7401 Maintenance Charges-Labor 51,448 44,940 46,630 46,630 47,795 49,230 7402 Maintenance Charges-Parts 30,634 19,609 30,435 30,435 31,195 32,755 7403 Motor Fuels 34,316 23,629 23,160 24,210 26,280 28,550 TOTAL Vehicle Maintenance Chgs 116,398 88,178 100,225 101,275 105,270 110,535 TOTALS $889,912 $927,613 $967,635 $983,520 $1,010,600 $1,062,795 63 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Park Maintenance(067) PROGRAM: Forestry(1646) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $66,495 $63,817 $65,475 $65,475 $67,110 $69,125 6150 Employee Insurance 15,649 15,407 15,595 15,715 16,110 16,590 6160 Retirement 6,973 10,128 11,135 10,525 10,825 11,060 TOTAL Personal Services 89,117 89,352 92,205 91,715 94,045 96,775 Supplies and Services 6320 Operating Supplies 1,312 2,823 2,200 3,000 3,000 3,000 6324 Clothing 144 - 250 250 250 250 6413 Dues and Subscriptions 314 404 300 300 300 300 6440 Other Contractual Service 96,292 101,922 107,750 107,750 107,750 107,750 TOTAL Supplies and Services 98,062 105,149 110,500 111,300 111,300 111,300 TOTALS $187,179 $194,501 $202,705 $203,015 $205,345 $208,075 64 COMMUNITY CENTER DIVISION (No longer exists) This division once accounted for the non-maintenance operation of the Brookview Community Center and the City's share of the operating cost of the Ronald B. Davis Community Center. In 2016, a new building was approved for the Brookview Center. In 2017, the budget for the operations of the new Brookview Center was accounted for in a Special Revenue Fund for the revenues and expenditures of that facility. In 2017, the Ronald B Davis Community Center is accounted for in the Park and Recreation Programs. These costs are for 2015 and 2016. 65 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET Division: Brookview Community Center(065) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6130 Salaries-Temporary Employees 44,346 47,418 - - - - 6150 Employee Insurance 3,943 4,557 - - - 6160 Retirement 6,740 7,000 - - - TOTAL Personal Services 55,029 58,975 - - - - Supplies and Services 6320 Operating Supplies 5,308 5,607 - - - 6340 Professional Services 84 85 - - - 6382 Contractual Maintenance - 127 - - - 6390 Rentals 10,000 10,000 - - - - 6440 Other Contractual Services 2,484 5,382 - - - TOTAL Supplies and Services 17,876 21,201 - - - TOTALS $72,905 $80,176 $0 $0 $0 $0 66 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET Division: Community Center(065) Program: Brookview Community Center-General(1605) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6130 Salaries-Temporary Employees $22,516 $24,172 $0 $0 $0 6150 Employee Insurance 1,965 2,246 - - - 6160 Retirement 3,337 3,397 - - - TOTAL Personal Services 27,818 29,815 0 0 0 0 Supplies and Services 6320 Operating Supplies 4,646 4,673 - - - 6340 Professional Services 84 85 - - 6382 Contractual Maintenance - 127 - - - 6390 Rentals - - - - 6440 Other Contractual Services 2,484 5,382 - - - TOTAL Supplies and Services 7,214 10,267 0 0 0 0 TOTALS $35,032 $40,082 $0 $0 $0 $0 67 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET Division: Community Center(065) Program: Ronald B Davis Community Center(1669) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6130 Salaries-Temporary Employees $21,830 $23,246 $0 $0 $0 6150 Employee Insurance 1,978 2,311 - - - 6160 Retirement 3,403 3,603 - - - TOTAL Personal Services 27,211 29,160 - - - - Supplies and Services 6320 Operating Supplies 662 934 - - 6390 Rentals 10,000 10,000 - - TOTAL Supplies and Services 10,662 10,934 - - - TOTALS $37,873 $40,094 $0 $0 $0 $0 68 PARK & RECREATION ADMINISTRATION DIVISION This division administers the Park & Recreation year-round programs and athletic events for all ages and operates the community center. The director oversees the Park Improvement Fund and manages the construction of the new Brookview Center set to open in December 2017. This department works closely with Park Maintenance on the needs of the park system. STAFFING Director 1 Program Supervisor 3 Administrative Assistant 1 Receptionist .5 EXPENDITURES All costs for programs are budgeted in the Recreation Program Division. 69 CITY OF GOLDEN VALLEY 2017-2018 OPERATING BUDGET DIVISION: Park&Recreation Administration(066) PROGRAM: Park&Recreation Admin(1600) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $431,257 $419,786 $446,850 $446,850 $458,030 $471,795 6130 Salaries-Temporary Employees 7,656 4,535 5,655 5,665 6,325 6,515 6150 Employee Insurance 94,020 93,523 101,395 101,395 103,960 107,080 6160 Retirement 46,357 67,800 78,350 78,350 80,310 82,720 TOTAL Personal Services 579,290 585,644 632,250 632,260 648,625 668,110 Supplies and Services 6320 Operating Supplies 28,200 4,473 5,000 5,000 5,000 5,000 6340 Professional Services 9,504 10,962 10,000 9,000 9,000 9,000 6344 Use of Personal Auto 2,596 2,886 4,500 4,500 4,500 4,500 6352 General Notices 20,452 21,286 21,000 21,000 21,000 21,000 6390 Rentals 5,412 5,458 5,500 5,500 5,500 5,500 6411 Conferences and Schools 1,400 2,191 5,200 5,200 5,200 5,200 6413 Dues and Subscriptions 2,694 1,734 1,490 3,290 3,300 3,300 6440 Other Contractual Services 30,602 33,228 32,100 32,100 32,100 32,100 TOTAL Supplies and Services 100,860 82,218 84,790 85,590 85,600 85,600 Capital Outlay 6960 Capital Outlay 5,693 Vehicle Maintenance Charges 7401 Maintenance Charges-Labor 1,378 810 1,230 1,230 1,260 1,300 7402 Maintenance Charges-Parts 442 126 700 700 725 725 7403 Motor Fuels 915 976 1,000 1,000 1,000 1,025 TOTAL Vehicle Maintenance Chgs 2,735 1,912 2,930 2,930 2,985 3,050 TOTALS 682,885 675,467 719,970 720,780 737,210 756,760 70 RECREATION PROGRAMS DIVISION This division provides the various recreation programs available to the citizens of the City. Fees are charged for participation in the majority of these programs and this revenue is estimated for 2018 at $90,000 for Adult Programs; $160,000 for Youth Programs, $69,500 for Senior Programs and $40,000 for Ronald B Davis Community Center located at Meadowbrook Elementary School. This division is divided into three programs offering activities that include the following: Adult Program Athletics Adult Softball Programs & Events Youth Activities Program Summer Playgrounds Programs & Events Athletics Senior Citizens Program Programs & Events Excursions/Trips Ronald B Davis Community Center (Meadowbrook Elementary School) Open Gym and Programs STAFFING The appropriated expenditures for this division are for the temporary employees to run above programs. EXPENDITURES Operating Supplies and Services include costs to help run the various programs. 71 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET Division: Recreation Programs(068) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6130 Salaries-Temporary Employees 121,253 117,185 180,150 190,295 196,650 199,715 6150 Employee Insurance 8,987 9,127 13,465 14,810 15,340 15,655 6160 Retirement 12,694 11,479 21,755 21,120 22,945 23,535 TOTAL Personal Services 142,934 137,791 215,370 226,225 234,935 238,905 Supplies and Services 6320 Operating Supplies 32,879 17,267 25,890 22,340 30,015 30,615 6324 Clothing 6,123 4,719 10,750 10,750 8,100 8,100 6390 Rentals - 44 1,300 1,300 2,600 2,600 6411 Conferences and Schools 215 35 400 400 500 500 6413 Dues and Subscriptions 1,344 1,408 1,435 1,435 1,435 1,535 6440 Other Contractual Services 152,913 161,125 163,700 163,100 167,800 167,900 TOTAL Supplies and Services 193,474 184,598 203,475 199,325 210,450 211,250 TOTALS $336,408 $322,389 $418,845 $425,550 $445,385 $450,155 72 2018-2019 OPERATING BUDGET DIVISION: Recreation Programs(068) PROGRAM: Adult Programs 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6130 Salaries-Temporary Employees 23,083 22,656 27,155 27,155 30,645 30,925 6150 Employee Insurance 1,626 1,635 1,785 1,910 2,160 2,180 6160 Retirement 1,948 1,877 3,240 2,485 2,770 2,805 TOTAL Personal Services 26,657 26,168 32,180 31,550 35,575 35,910 Supplies and Services 6320 Operating Supplies 2,414 3,317 3,825 5,275 5,800 5,900 6324 Clothing - - 250 250 1,000 1,000 6413 Dues and Subscriptions 1,344 1,408 1,400 1,400 1,400 1,500 6440 Other Contractual Services 27,021 31,755 29,400 29,400 31,500 31,600 TOTAL Supplies and Services 30,779 36,480 34,875 36,325 39,700 40,000 TOTALS 57,436 62,648 67,055 67,875 75,275 75,910 73 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Recreation Programs(068) PROGRAM: Youth Programs 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6130 Salaries-Temporary Employees $79,275 $80,209 $101,575 $111,720 $113,305 $115,200 6150 Employee Insurance 5,604 6,079 7,050 8,270 8,435 8,585 6160 Retirement 7,838 7,410 10,345 10,465 10,625 10,900 TOTAL Personal Services 92,717 93,698 118,970 130,455 132,365 134,685 Supplies and Services 6320 Operating Supplies 20,852 11,602 17,365 12,365 19,015 19,015 6324 Clothing 6,123 4,719 10,500 10,500 7,100 7,100 6390 Rentals - 44 1,300 1,300 2,600 2,600 6411 Conferences and Schools 215 16 100 100 200 200 6413 Dues and Subscriptions - - 35 35 35 35 6440 Other Contractual Services 59,350 64,827 58,300 57,700 60,300 60,300 TOTAL Supplies and Services 86,540 81,208 87,600 82,000 89,250 89,250 TOTALS 179,257 174,906 206,570 212,455 221,615 223,935 74 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Recreation Programs(068) PROGRAM: Senior Programs 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6130 Salaries-Temporary Employees $18,895 $14,320 $28,895 $28,895 $29,615 $30,505 6150 Employee Insurance 1,757 1,413 2,600 2,600 2,665 2,745 6160 Retirement 2,908 2,192 4,340 4,340 5,625 5,790 TOTAL Personal Services 23,560 17,925 35,835 35,835 37,905 39,040 Supplies and Services 6320 Operating Supplies 9,613 2,348 3,700 3,700 3,700 3,700 6411 Conferences and Schools - 19 300 300 300 300 6440 Other Contractual Services 66,542 64,543 63,000 63,000 63,000 63,000 TOTAL Supplies and Services 76,155 66,910 67,000 67,000 67,000 67,000 TOTALS $99,715 $84,835 $102,835 $102,835 $104,905 $106,040 75 CITY OF GOLDEN VALLEY 2017-2018 OPERATING BUDGET DIVISION: Recreation Programs(068) Program: Ronald B Davis Community Center(1695) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6130 Salaries-Temporary Employees $0 $0 $22,525 $22,525 $23,085 $23,085 6150 Employee Insurance - - 2,030 2,030 2,080 2,145 6160 Retirement - - 3,830 3,830 3,925 4,040 TOTAL Personal Services - 28,385 28,385 29,090 29,270 Supplies and Services 6320 Operating Supplies - 1,000 1,000 1,500 2,000 6440 Other Contractual Services - - 13,000 13,000 13,000 13,000 TOTAL Supplies and Services - 14,000 14,000 14,500 15,000 TOTALS $0 $0 $42,385 $42,385 $43,590 $44,270 76 TRANSFERS OUT Transfers are one of the main sources of financing for the Building and Park Improvement Funds as part of the City's Capital Improvement Program (CIP). In 2018, an additional transfer of$882,580 was added to make debt service payments for equipment certificates. Other transfers include $350,000 for the building improvement fund, $300,000 to the park improvement fund, $50,000 for equipment replacement fund, and $400,000 for street overlays. All transfers and projects are outlined in the 2018-2022 Capital Improvement Plan. 77 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Transfers Out(004) PROGRAM: Transfers Out(1025) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Transfers Out 7110 Permanent Transfers: Permanent Transfers: $2,104,000 $2,220,950 $850,000 $850,000 $1,982,580 $2,207,580 TOTAL Transfers $2,104,000 $2,220,950 $850,000 $850,000 $1,982,580 $2,207,580 78 ENTERPRISE FUNDS Enterprise Funds are Proprietary Fund types used to report an activity for which a fee is charged to external users for goods or services. This is similar to private business enterprises. Water and Sanitary Sewer Utility Brookview Golf Course Motor Vehicle Licensing Storm Sewer Utility Conservation/Recycling 79 WATER AND SEWER UTILITY DIVISION This division of the Public Works Maintenance Department operates and maintains the City's water and sanitary sewer systems. STAFFING Public Works Maintenance Manager .34 Supervisor 1 Utility Maintenance Workers 7 Public Works Inspector 1 Utility Crew Leader 2 Administrative Assistant 1 The Public Works Maintenance Manager position supervises the Maintenance Departments that include Streets, Parks, Utilities and Vehicles. REVENUES Water Usage rates will increase starting in April 2018 by 6% or 6.30 per 1000 gallons. An Emergency Water Supply fee started in October 2014. This 30 cent per 1000 gallons of water used will help pay for the addition of wells and a rehabilitation of an existing well for emergency water. Sanitary Sewer rates will change to nine flat rates based on consumption for the residential accounts. Commercial rates will increase to 5.05 per 1000 gallons. EXPENSES Personal Services comprise 12% of the total expenses. The City of Golden Valley buys water from the City of Minneapolis through the Golden Valley-Crystal-New Hope Joint Water Commission. Wastewater is treated at the Pig's Eye plant in St. Paul and billed by Metropolitan Council Environmental Services (MCES) based on flow. The City along with the Golden Valley-Crystal-New Hope Joint Water Commission is responsible to maintain the distribution lines within city limits. 80 CITY OF GOLDEN VALLEY,MINNESOTA WATER AND SEWER UTILITY FUND REVENUE DETAIL Actual 2015 Actual 2016 Adopted 2017 Estimated 2017 Adopted 2018 Concept 2019 Percent Percent Percent Percent Percent Percent Revenue Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Water Charges (1) $4,196,574 50.2% $4,590,757 47.8% $4,432,200 50.5% $4,462,585 48.9% $4,571,280 47.3% $4,708,415 45.2% Sewer Charges (2) 3,430,837 41.1°% 3,471,123 36.1% 3,410,000 38.8°% 3,490,000 38.2% 3,512,300 36.3% 3,617,700 34.7% Meter Sales 19,428 0.2% 32,773 0.3% 8,000 0.1% 20,000 0.2% 20,000 0.2% 20,000 0.2% MCES Grant Program 32,683 0.4% 40,205 0.4% - 0.0% - 0.0% - 0.0% - 0.0% Late Payment Penalties 187,724 2.2% 210,525 2_2% 110,000 1.3% 150,000 1.6% 130,000 1.3% 130,000 1.2% Charges For Other Services 57,215 0.7% 97,328 1.0% 80,000 0.9% 128,435 1.4% 80,000 0.8% 80,000 0.8% State Water Testing Fee Pass Through 46,151 0.6% 46,069 0.5% 45,500 0.5% 46,000 0.5% 46,000 0.5% 46,000 0.4% Sale of Assets 20,824 0.2% 13,900 0.1% 10,000 0.1% 55,050 0.6% 10,000 0.1% 10,000 0.1% Emergency Water Supply 155,971 166,756 1.7% 183,600 2.1% 183,080 2.0% 183,080 1.9% 183,080 1.8% Water Availability Charge(WAC-City) 56,100 0.6% Sewer Availability Charge(SAC-City) 21,450 0.2% Miscellaneous Revenue 79,383 1.0% 125,472 1.3% 10,000 0.1% 20,000 0.2% 20,000 0.2% 20,000 0.2% Certificate of Compliance 92,825 1.1% 73,825 0.8% 75,000 0.9% 75,000 0.8% 75,000 0.8% 75,000 0.7% Franchise Fees - 700,000 400,000 4.6% 400,000 4.4% 1,000,000 10.3% 1,500,000 14.4% Interest Earnings 33,440 0.4% 43,227 0.4% 15,000 0.2% 25,000 0.3% 25,000 0.3% 25,000 0.2% TOTALS $8,353,055 98.1% $9,611,960 92.7% $8,779,300 100.0% $9,132,700 100.0% $9,672,660 100.0% $10,415,195 100.0% 81 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Utility Maintenance(082) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $717,316 $761,150 $861,055 $861,055 $890,340 $917,030 6111 Overtime-Regular Employees 62,828 53,728 44,750 44,750 45,520 46,465 6130 Salaries-Temporary Employees 26,354 31,910 40,230 40,230 41,240 42,480 6150 Employee Insurance 168,023 183,490 216,175 208,655 209,635 215,905 6160 Retirement 85,354 130,611 142,610 147,410 150,980 155,505 TOTAL Personal Services 1,059,875 1,160,889 1,304,820 1,302,100 1,337,715 1,377,385 Supplies and Services 6320 Operating Supplies 201,628 192,760 209,500 211,000 212,750 212,750 6324 Clothing 10,168 7,991 8,750 8,750 8,750 8,750 6331 Equipment Parts 5,807 8,721 14,000 9,000 9,000 9,000 6340 Professional Services 167,673 209,706 308,100 307,600 280,300 260,900 6343 Telephone 9,304 9,655 11,500 11,500 17,000 17,000 6371 Electric Service-NSP 2,048 3,910 2,900 4,000 4,000 4,000 6390 Rentals - 1,376 1,600 1,600 1,600 1,600 6411 Conferences and Schools 12,472 13,930 17,000 15,950 16,250 16,250 6413 Dues and Subscriptions 2,127 2,536 2,375 2,375 2,375 2,375 6440 Other Contractual Service 4,498,443 2,571,273 2,553,880 2,553,900 2,872,055 2,927,200 6840 Merchandise for Resale 2,343,821 2,488,186 2,937,435 2,629,840 2,825,000 2,965,000 TOTAL Supplies and Services 7,253,491 5,510,044 6,067,040 5,755,515 6,249,080 6,424,825 Vehicle Maintenance Charges 7401 Maintenance Charges-Labor 52,314 47,633 46,280 46,200 47,435 47,435 7402 Maintenance Charges-Parts 32,175 39,240 42,865 42,800 43,940 43,940 7403 Motor Fuels 33,101 22,926 25,140 25,100 27,300 27,300 TOTAL Vehicle Maintenance Chgs 117,590 109,799 114,285 114,100 118,675 118,675 Capital Outlay 6960 Capital Outlay 1,152,373 543,849 1,670,000 2,695,000 2,330,000 2,640,000 TOTAL Capital Outlay 1,152,373 543,849 1,670,000 2,695,000 2,330,000 2,640,000 Transfers 7220 Overhead Transfer-General Fund 275,000 275,000 275,000 275,000 275,000 275,000 TOTAL Transfers 275,000 275,000 275,000 275,000 275,000 275,000 Debt Services 7310 Debt Service-Principal 172,000 352,000 352,000 352,000 352,000 352,000 7315 Debt Service-Interest 51,775 85,523 77,900 77,900 68,745 59,595 TOTAL Debt Services 223,775 437,523 429,900 429,900 420,745 411,595 TOTALS $10,082,104 $8,037,104 $9,861,045 $10,571,615 $10,731,215 $11,247,480 82 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Utility Maintenance(082) PROGRAM: Administration(7121) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Supplies and Services 6320 Operating Supplies $33,665 $29,389 $29,500 $30,500 $32,250 $32,250 6324 Clothing 10,168 7,991 8,750 8,750 8,750 8,750 6331 Equipment Parts 5,807 8,721 14,000 9,000 9,000 9,000 6340 Professional Services 38,383 51,780 111,100 110,600 80,000 60,600 6343 Telephone 6,675 7,601 8,500 8,500 14,000 14,000 6344 Use of Personal Auto - 220 - - - - 6390 Rentals - 1,376 1,600 1,600 1,600 1,600 6411 Conferences and Schools 12,472 13,930 17,000 15,950 16,250 16,250 6413 Dues and Subscriptions 2,127 2,536 2,375 2,375 2,375 2,375 6440 Other Contractual Services 953 38 2,500 2,500 2,500 2,500 6840 Merchandise for Resale 23,087 31,323 25,000 40,000 40,000 40,000 TOTAL Supplies and Services 133,337 154,905 220,325 229,775 206,725 187,325 Vehicle Maintenance Charges 7401 Maintenance Charges-Labor 52,314 47,633 46,280 46,200 47,435 47,435 7402 Maintenance Charges-Parts 32,175 39,240 42,865 42,800 43,940 43,940 7403 Motor Fuels 33,101 22,926 25,140 25,100 27,300 27,300 TOTAL Vehicle Maintenance Chgs 117,590 109,799 114,285 114,100 118,675 118,675 Capital Outlay 6960 Capital Outlay 1,152,373 543,849 1,670,000 2,695,000 2,330,000 2,640,000 TOTAL Capital Outlay 1,152,373 543,849 1,670,000 2,695,000 2,330,000 2,640,000 Transfers 7220 Overhead Transfer-General Fund 275,000 275,000 275,000 275,000 275,000 275,000 TOTAL Transfers 275,000 275,000 275,000 275,000 275,000 275,000 TOTALS $1,678,300 $1,083,553 $2,279,610 $3,313,875 $2,930,400 $3,221,000 83 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Utility Maintenance(082) PROGRAM: Sewer Maintenance(7122) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $369,175 $414,273 $473,635 $473,635 $484,825 $499,355 6111 Overtime-Regular Employees 14,779 17,592 14,000 14,000 14,000 14,000 6130 Salaries-Temporary Employees 13,462 15,803 20,115 20,115 20,620 21,240 6150 Employee Insurance 86,533 99,870 125,905 115,675 116,370 119,845 6160 Retirement 41,601 69,415 75,720 80,520 82,420 84,890 TOTAL Personal Services 525,550 616,953 709,375 703,945 718,235 739,330 Supplies and Services 6320 Operating Supplies 58,106 52,740 60,500 61,000 61,000 61,000 6340 Professional Services 63,343 59,078 71,000 71,000 73,000 73,000 6343 Telephone 2,629 2,054 3,000 3,000 3,000 3,000 6371 Electric Service 2,048 3,910 2,900 4,000 4,000 4,000 6440 Other Contractual Service 1,966,242 1,886,557 1,962,270 1,962,290 2,229,515 2,284,660 TOTAL Supplies and Services 2,092,368 2,004,339 2,099,670 2,101,290 2,370,515 2,425,660 TOTALS $2,617,918 $2,621,292 $2,809,045 $2,805,235 $3,088,750 $3,164,990 84 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Utility Maintenance(082) PROGRAM: Water Maintenance(7123) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $348,141 $346,877 $387,420 $387,420 $405,515 $417,675 6111 Overtime-Regular Employees 48,049 36,136 30,750 30,750 31,520 32,465 6130 Salaries-Temporary Employees 12,892 16,107 20,115 20,115 20,620 21,240 6150 Employee Insurance 81,490 83,620 90,270 92,980 93,265 96,060 6160 Retirement 43,753 61,196 66,890 66,890 68,560 70,615 TOTAL Personal Services 534,325 543,936 595,445 598,155 619,480 638,055 Supplies and Services 6320 Operating Supplies 109,857 110,631 119,500 119,500 119,500 119,500 6340 Professional Services 65,947 98,848 126,000 126,000 127,300 127,300 6440 Other Contractual Service 2,531,248 684,678 589,110 589,110 640,040 640,040 6840 Merchandise for Resale(Water) 2,320,734 2,456,863 2,912,435 2,589,840 2,785,000 2,925,000 TOTAL Supplies and Services 5,027,786 3,351,020 3,747,045 3,424,450 3,671,840 3,811,840 Debt Services 7310 Debt Service-Principal 172,000 352,000 352,000 352,000 352,000 352,000 7315 Debt Service-Interest 51,775 85,523 77,900 77,900 68,745 59,595 TOTAL Debt Services 223,775 437,523 429,900 429,900 420,745 411,595 TOTALS $5,785,886 $4,332,479 $4,772,390 $4,452,505 $4,712,065 $4,861,490 85 CITY OF GOLDEN VALLEY WATER AND SEWER UTILITY FUND NET ASSETS (unrestricted)ANALYSIS Net Position-01/01/17 $6,889,720 Estimated Revenue -2017 $9,132,700 Estimated Expenses-2017 10,571,615 Change in Net Assets Over(Under) Expenses (1,438,915) Net Position- 12/31/17 $5,450,805 Adopted Revenue-2018 9,672,660 Adopted Expenses-2018 10,731,215 Change in Net Assets Over(Under) Expenses (1,058,555) Net Position - 12/31/18 $4,392,250 Concept Revenue-2019 10,415,195 Concept Expenses-2019 11,247,480 Change in Net Assets Over(Under) Expenses (832,285) Net Position- 12/31/19 $3,559,965 86 BROOKVIEW GOLF COURSE DIVISION This division operates and maintains the Brookview Golf Course, which operates one 18 hole regulation course, one 9 hole par 3 course, pro shop, Three-One-Six restaurant, Banquet Facility Bar, lawn bowling and a driving range. Winter activities include Fat Tire Bike rentals and Disc Golf. The staff at the restaurant will also run STAFFING Golf Operations Manager 1 Assistant Operations Manager 1 Golf Staff Coordinator 1 Golf Maintenance Supervisor 1 Greens Supervisor 1 Turf Foreman 1 Golf Course Maintenance 1 Banquet Manager .5 Head Cook/Kitchen Supervisor 1 REVENUE In 2018, green fees will be increased. Construction finished on the new building and will offer new opportunities for the golf course. Rounds of Golf: Regulation Par 3 2015 42,192 17,037 2016 40,717 16,364 2017 39,588 15,556 EXPENDITURES Personal Services comprise 53% of the total expenses. Brookview Golf Course is dependent on the weather and golfers for a successful year. 87 CITY OF GOLDEN VALLEY,MINNESOTA BROOKVIEW GOLF FUND REVENUE DETAIL Actual 2015 Actual 2016 Adopted 2017 Estimated 2017 Adopted 2018 Concept 2019 Percent Percent Percent Percent Percent Percent Revenue Amount Of Total Amount Of Total Amount Of Total Amount Of Total Amount Of Total Amount Of Total Fees and Lessons: Golf Course $918,465 43.9% $881,314 41.4% $852,460 41.7% $873,070 41.4% $920,950 33.6% $920,950 33.3% Driving Range 149,342 7.1% 169,628 8.0% 151,955 7.4% 163,335 7.7% 180,000 6.6% 180,000 6.5% Par 3 163,394 7.8% 157,885 7.4% 165,000 8.1% 146,735 7.0% 170,000 6.2% 170,000 6.2% Handicap 9,484 0.5% 10,008 0.5% 9,595 0.5% 9,520 0.5% 9,500 0.3% 9,500 0.3% Patron Cards 37,385 1.8% 37,521 1.8% 37,555 1.8% 36,710 1.7% 38,000 1.4% 38,000 1.4% Golf Lessons 22,862 1.1% 24,606 1.2% 25,000 1.2% 23,325 1.1% 25,000 0.9% 25,000 0.9% Lawn Bowling 48,163 0.0% 65,315 0.0% 45,000 2.2% 65,280 3.1% 30,000 1.1% 70,000 2.5% Pro Shop Sales 90,858 4.3% 88,877 4.2% 90,000 4.4% 80,345 3.8% 90,000 3.3% 100,000 3.6% Pro Shop Rentals 277,213 13.3% 280,942 13.2% 285,000 13.9% 271,400 12.9% 300,000 11.0% 300,000 10.9% Concession Sales 403,832 19.3% 441,667 20.7% 415,000 20.3% 469,675 22.3% 889,960 32.5% 967,670 35.0% Other 11,404 0.5% 12,162 0.6% 8,000 0.4% 12,000 0.6% 110,000 4.0% 8,000 0.3% Interest Earnings 5,086 0.2% 6,884 0.3% 5,000 0.2% 5,000 0.2% 5,000 0.2% 5,000 0.2% Less:Credit Card Charges (46,069) -2.2% (48,169) -2.3% (46,000) -2.3% (48,000) -2.3% (30,000) -1.1% (30,000) -1.1% TOTALS $2,091,419 100.0% $2,128,640 100.0% $2,043,565 100.0% $2,108,395 100.0% $2,738,410 100.0% $2,764,120 100.0% 88 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET Division: Golf Course(085) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $460,692 $455,434 $496,625 $519,405 $594,565 $612,410 6111 Overtime-Regular Employees 1,565 - - 3,000 - - 6130 Salaries-Temporary Employees 325,701 434,939 394,910 460,485 625,540 664,390 6131 Overtime-Temporary Employees 94 2,256 - 1,700 - - 6150 Employee Insurance 126,408 139,513 144,520 162,405 199,555 209,500 6160 Retirement 91,858 130,904 133,465 146,735 179,330 192,145 TOTAL Personal Services 1,006,318 1,163,046 1,169,520 1,293,730 1,598,990 1,678,445 Supplies and Services 6320 Operating Supplies 132,146 153,832 132,075 123,290 150,100 148,500 6324 Clothing 1,762 1,117 2,450 2,450 2,500 2,500 6331 Equipment Parts 23,075 22,040 23,000 25,000 23,000 23,000 6335 Landscape Materials 23,955 33,526 44,000 28,000 34,000 29,000 6343 Telephone 4,930 4,570 4,950 4,755 2,600 2,600 6344 Use of Personal Auto 410 487 500 500 500 500 6371 Electric Service 16,125 17,619 16,935 16,550 16,550 16,550 6375 Waste Disposal 1,738 2,591 6,500 6,500 7,000 7,000 6382 Contractual Maintenance 6,536 3,631 7,070 4,925 1,700 1,700 6390 Rentals 139,774 140,054 143,500 143,400 145,200 145,200 6411 Conferences and Schools 1,187 2,254 2,225 1,990 2,310 2,360 6413 Dues and Subscriptions 3,904 3,611 4,045 5,180 5,210 5,210 6440 Other Contractual Services 51,122 40,183 58,725 51,850 52,300 42,300 6839 Pop for Resale 25,525 29,079 29,000 27,000 34,000 36,000 6840 Merchandise for Resale 51,070 60,063 55,000 55,000 60,000 60,000 6842 Food for Resale 54,146 68,652 70,000 68,000 85,000 95,000 6843.1 Beer for Resale 62,470 70,165 73,300 70,000 100,000 115,000 6843.2 Wine for Resale 2,004 2,652 3,000 2,000 5,000 7,000 6843.3 Liquor for Resale 11,846 14,461 15,000 12,000 19,000 23,000 6855 Miscellaneous for Resale 768 875 1,500 500 500 1,000 TOTAL Supplies and Services 614,493 671,462 692,775 648,890 746,470 763,420 Vehicle Maintenance 7403 Motor Fuels 30,640 19,972 32,000 30,000 30,300 30,600 TOTAL Vehicle Maintenance Charges 30,640 19,972 32,000 30,000 30,300 30,600 Capital Outlay 6960 Capital Outlay 47,161 158,414 285,000 244,705 468,000 156,000 TOTAL Capital Outlay 47,161 158,414 285,000 244,705 468,000 156,000 Transfers 7110 Permanent Transfer-General Fund 50,000 - - - - - 7220 Overhead Transfer-General Fund 85,000 85,000 85,000 85,000 85,000 85,000 7315 Debt Service-Interest - - - - - - 89 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET Division: Golf Course(085) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT TOTAL Transfers 135,000 85,000 85,000 85,000 85,000 85,000 TOTALS $1,833,612 $2,097,894 $2,264,295 $2,302,325 $2,928,760 $2,713,465 90 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Brookview Golf Course(085) PROGRAM: Golf Operations(7151) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $215,677 $214,214 $244,310 $244,310 $267,305 $275,320 6111 Overtime-Regular Employees 1,565 - - - - - 6130 Salaries-Temporary Employees 87,657 136,686 105,800 139,000 142,475 146,750 6131 Overtime-Temporary Employees - 596 - 800 - - 6150 Employee Insurance 52,966 59,082 62,215 72,830 75,955 80,195 6160 Retirement 35,498 54,414 52,375 61,330 63,965 67,530 TOTAL Personal Services 393,363 464,992 464,700 518,270 549,700 569,795 Supplies and Services 6320 Operating Supplies 25,743 38,443 24,450 33,000 33,000 33,000 6343 Telephone 4,112 3,766 4,350 4,180 2,000 2,000 6344 Use of Personal Auto 410 487 500 500 500 500 6382 Contractual Maintenance 2,794 527 2,020 2,425 700 700 6390 Rentals 93,781 94,474 94,300 94,200 95,000 95,000 6411 Conferences and Schools 353 547 750 550 550 550 6413 Dues and Subscriptions 2,607 2,072 2,450 3,660 3,660 3,660 6440 Other Contractual Service 21,807 25,081 24,500 23,900 22,000 22,000 TOTAL Supplies and Services 151,607 165,397 153,320 162,415 157,410 157,410 Vehicle Maintenance 7403 Motor Fuels 10,750 7,969 12,000 10,000 10,300 10,600 TOTAL Vehicle Maintenance Chg 10,750 7,969 12,000 10,000 10,300 10,600 Transfers 7110 Permanent Transfers-General Fund 50,000 - - 7220 Overhead Transfer-General Fund 85,000 85,000 85,000 85,000 85,000 85,000 TOTAL Transfers 135,000 85,000 85,000 85,000 85,000 85,000 TOTALS 690,720 723,358 715,020 775,685 802,410 822,805 91 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Brookview Golf Course(085) PROGRAM: Golf Maintenance(7152) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $245,015 $241,220 $252,315 $262,595 $264,220 $272,155 6111 Overtime-Regular Employees - - - 3,000 6130 Salaries-Temporary Employees 61,103 79,123 96,920 98,720 108,065 111,330 6131 Overtime-Temporary Employees - 564 - 300 6150 Employee Insurance 57,083 59,678 63,050 69,275 70,735 72,860 6160 Retirement 34,025 49,617 51,950 58,335 56,590 61,350 TOTAL Personal Services 397,226 430,202 464,235 492,225 499,610 517,695 Supplies and Services 6320 Operating Supplies 60,230 71,599 65,100 49,590 68,100 66,500 6324 Clothing 1,762 1,117 2,450 2,450 2,500 2,500 6331 Equipment Parts 23,075 22,040 23,000 25,000 23,000 23,000 6335 Landscape Materials 23,955 33,526 44,000 28,000 34,000 29,000 6343 Telephone 818 804 600 575 600 600 6371 Electric Service-NSP 13,527 15,393 14,000 14,000 14,000 14,000 6375 Waste Disposal 1,738 2,591 6,500 6,500 7,000 7,000 6390 Rentals 45,993 45,580 49,200 49,200 50,200 50,200 6411 Conferences and Schools 834 1,707 1,475 1,440 1,760 1,810 6413 Dues and Subscriptions 1,297 1,539 1,595 1,520 1,550 1,550 6440 Other Contractual Services 28,242 14,030 33,125 26,850 29,200 19,200 TOTAL Supplies and Services 201,471 209,926 241,045 205,125 231,910 215,360 Vehicle Maintenance 7403 Motor Fuels 19,890 12,003 20,000 20,000 20,000 20,000 TOTAL Vehicle Maintenance Charges 19,890 12,003 20,000 20,000 20,000 20,000 Capital Outlay 6960 Capital Outlay 39,437 144,681 285,000 244,705 468,000 156,000 TOTAL Capital Outlay 39,437 144,681 285,000 244,705 468,000 156,000 TOTALS $658,024 $796,812 $1,010,280 $962,055 $1,219,520 $909,055 92 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Brookview Golf Course(085) PROGRAM: Pro Shop(7153) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6130 Salaries-Temporary Employees $48,955 $47,527 $53,300 $50,000 $52,000 $54,000 6131 Overtime-Temporary Employees 76 293 100 6150 Employee Insurance 4,010 3,947 5,330 4,000 4,160 4,320 6160 Retirement 6,043 5,564 8,340 6,000 6,240 6,480 TOTAL Personal Services 59,084 57,331 66,970 60,100 62,400 64,800 Supplies and Services 6320 Operating Supplies 3,576 1,223 3,250 1,500 2,000 2,000 6840 Merchandise for Resale 51,070 60,063 55,000 55,000 60,000 60,000 TOTAL Supplies and Services 54,646 61,286 58,250 56,500 62,000 62,000 TOTALS $113,730 $118,617 $125,220 $116,600 $124,400 $126,800 93 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Brookview Golf Course(085) PROGRAM: Grill(7154) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $12,500 $63,040 $64,935 6130 Salaries-Temporary Employees $63,756 $91,535 $67,650 89,000 225,000 240,000 6131 Overtime-Temporary Employees 18 115 - 6150 Employee Insurance 7,761 10,468 8,115 9,790 40,985 43,125 6160 Retirement 10,414 13,034 10,825 12,460 42,185 44,610 TOTAL Personal Services 81,949 115,152 86,590 $123,750 $371,210 392,670 Supplies and Services 6320 Operating Supplies 28,597 27,974 24,400 25,000 32,000 32,000 6382 Contractual Maintenance 3,742 3,104 5,050 2,500 1,000 1,000 6839 Pop for Resale 25,525 29,079 29,000 27,000 34,000 36,000 6842 Food for Resale 54,146 68,652 70,000 68,000 85,000 95,000 6843.1 Beer for Resale 62,470 70,165 73,300 70,000 100,000 115,000 6843.2 Wine for Resale 2,004 2,652 3,000 2,000 5,000 7,000 6843.3 Liquor for Resale 11,846 14,461 15,000 12,000 19,000 23,000 6855 Miscellaneous for Resale 768 875 1,500 500 500 1,000 TOTAL Supplies and Services 189,098 216,962 221,250 207,000 276,500 310,000 Capital Outlav 6960 Capital Outlay 7,724 13,733 - - TOTAL Capital Outlay 7,724 13,733 - - - - TOTALS $278,771 $345,847 $307,840 $330,750 $647,710 $702,670 94 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Brookview Golf Course(085) PROGRAM: Driving Range(7155) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6130 Salaries-Temporary Employees $39,918 $51,067 $43,050 $53,000 $55,000 $56,650 6131 Overtime-Temporary Employees - 688 - 500 6150 Employee Insurance 2,643 3,793 3,445 3,740 3,850 3,965 6160 Retirement 3,098 4,679 6,025 4,770 4,950 5,100 TOTAL Personal Services 45,659 60,227 52,520 62,010 63,800 65,715 Supplies and Services 6320 Operating Supplies 6,364 7,073 4,975 9,000 8,500 8,500 6371 Electric Service 2,147 1,778 2,200 2,000 2,000 2,000 TOTAL Supplies and Services 8,511 8,851 7,175 11,000 10,500 10,500 TOTALS $54,170 $69,078 $59,695 $73,010 $74,300 $76,215 95 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Brookview Golf Course(085) PROGRAM: Par 3 Course(7156) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6130 Salaries-Temporary Employees $16,991 $19,058 $17,425 $16,000 $19,000 $19,570 6150 Employee Insurance 1,268 1,653 1,395 1,440 1,710 1,765 6160 Retirement 1,776 2,311 2,440 1,920 2,280 2,350 TOTAL Personal Services 20,035 23,022 21,260 19,360 22,990 23,685 Supplies and Services 6320 Operating Supplies 1,298 2,103 1,900 2,000 2,000 2,000 6371 Electric Service-NSP 451 448 735 550 550 550 6440 Other Contractual Services 1,073 1,072 1,100 1,100 1,100 1,100 TOTAL Supplies and Services 2,822 3,623 3,735 3,650 3,650 3,650 TOTALS $22,857 $26,645 $24,995 $23,010 $26,640 $27,335 96 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Brookview Golf Course(085) PROGRAM: Lawn Bowling(7157) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6130 Salaries-Temporary Employees $7,321 $9,943 $10,765 $10,765 $4,000 $11,090 6150 Employee Insurance 677 892 970 970 360 1,020 6160 Retirement 1,004 1,285 1,510 1,400 520 1,475 TOTAL Personal Services 9,002 12,120 13,245 13,135 4,880 13,585 Supplies and Services 6320 Operating Supplies 6,338 5,417 8,000 3,200 3,500 3,500 6371 Electric Service-NSP - - 6382 Contractual Maintenance - - TOTAL Supplies and Services 6,338 5,417 8,000 3,200 3,500 3,500 TOTALS $15,340 $17,537 $21,245 $16,335 $8,380 $17,085 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Brookview Golf Course(085) PROGRAM: Banquet Staffing(7158) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6130 Salaries-Temporary Employees $0 $0 $0 $4,000 $20,000 $25,000 6131 Overtime-Temporary Employees - - - 6150 Employee Insurance - - 360 1,800 2,250 6160 Retirement - - - 520 2,600 3,250 TOTAL Personal Services - - 4,880 24,400 30,500 Supplies and Services 6320 Operating Supplies - - 1,000 1,000 TOTAL Supplies and Services - - - 1,000 1,000 TOTALS $0 $0 $0 $4,880 $25,400 $31,500 98 CITY OF GOLDEN VALLEY BROOKVIEW GOLF FUND NET ASSETS ANALYSIS (revised) Net Assets @ 01/01/17 $1,134,257 Estimated Revenue-2017 $2,108,395 Estimated Expenses -2017 2,302,325 Changes in Net Assets Over(Under) Expenses (193,930) Net Assets @12/31/17 $940,327 Adopted Revenue-2018 2,738,410 Adopted Expenses-2018 2,928,760 Changes in Net Assets Over(Under) Expenses (190,350) Net Assets @12/31/18 $749,977 Concept Revenue-2019 2,764,120 Concept Expenses-2019 2,713,465 Changes in Net Assets Over(Under) Expenses 50,655 Net Assets @12/31/19 $800,632 99 MOTOR VEHICLE LICENSING DIVISION This division operates a deputy registrar office that handles the registration and licensing of motor vehicles, boats, snowmobiles, ATV's and the issuance of fishing and hunting licenses. This department processes limited drivers licenses. The majority of the registration fees are remitted to the State but this office retains a portion as a fee for its services and transfers monies to the General Fund to help reduce the impact on taxpayer. 100 CITY OF GOLDEN VALLEY MOTOR VEHICLE LICENSING FUND REVENUE DETAIL Actual 2015 Actual 2016 Adopted 2017 Estimated 2017 Adopted 2018 Concept 2019 Percent Percent Percent Percent Percent Percent Revenue Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Registration Fees $368,212 92.5% $427,458 92.9% $396,815 93.3% $436,315 92.3% $436,315 92.3% $436,315 92.3% DNR Transactions 11,218 2.8% 12,560 2.7% 10,500 2.5% 12,340 2.6% 12,340 2.6% 12,340 2.6% Limited Licenses 15,128 3.8% 16,309 3.5% 10,850 2.6% 16,310 3.4% 16,310 3.4% 16,310 3.4% Miscellaneous 1,306 0.3% 1,054 0.2% 5,000 1.2% 5,000 1.1% 5,000 1.1% 5,000 1.1% Interest Earnings 2,242 0.6% 2,879 0.6% 2,000 0.5% 2,880 0.6% 2,880 0.6% 2,880 0.6% TOTALS $398,106 100.0% $460,260 100.0% $425,165 100.0% $472,845 100.0% $472,845 100.0% $472,845 100.0% 101 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Motor Vehicle(086) Program: Motor Vehicle Registration(7200) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $207,722 $203,072 $223,045 $223,045 $228,625 $235,465 6111 Overtime-Regular Employees 238 2,446 2,100 5,000 5,000 5,000 6130 Salaries-Temporary Employees - - - - - 6150 Employee Insurance 48,963 49,027 53,015 53,015 55,120 56,775 6160 Retirement 21,812 32,550 40,145 40,145 42,525 43,880 TOTAL Personal Services 278,735 287,095 318,305 321,205 331,270 341,120 Supplies and Services 6320 Operating Supplies 2,032 1,493 1,500 1,500 1,500 1,500 6340 Professional Services 396 396 400 400 550 600 6344 Use of Personal Auto 71 66 200 150 150 150 6382 Contractual Maintenance 1,232 1,194 1,300 1,300 1,300 1,300 6390 Rentals 24,032 24,262 24,000 24,500 24,500 24,500 6411 Conferences and Schools 130 160 300 350 350 350 6413 Dues and Subscriptions 414 414 515 515 515 515 6440 Contractual Services 2,205 1,503 3,200 3,200 3,200 3,200 TOTAL Supplies and Services 30,512 29,488 31,415 31,915 32,065 32,115 Capital Outlay 6960 Capital Outlay - - 15,000 15,000 - - TOTAL Capital Outlay - 15,000 15,000 - - Transfers 7110 Permanent Transfers 50,000 30,000 30,000 30,000 30,000 30,000 7220 Overhead Transfers 30,000 30,000 30,000 30,000 30,000 30,000 TOTAL Transfers 80,000 60,000 60,000 60,000 60,000 60,000 TOTALS $389,247 $376,583 $424,720 $428,120 $423,335 $433,235 102 CITY OF GOLDEN VALLEY MOTOR VEHICLE LICENSING FUND NET ASSETS ANALYSIS Net Assets @ 01/01/16 $661,932 Estimated Revenue -2017 $472,845 Estimated Expenses - 2017 428,120 Excess of Revenue Over(Under) Expenses 44,725 Estimated Net Assets @ 12/31/16 $706,657 Adopted Revenue -2018 472,845 Adopted Expenses -2018 423,335 Excess of Revenue Over(Under) Expenses 49,510 Projected Net Assets @ 12/31/18 $756,167 Concept Revenue - 2019 472,845 Concept Expenses -2019 433,235 Excess of Revenue Over(Under) Expenses 39,610 Projected Net Assets @ 12/31/19 $795,777 103 STORM WATER UTILITY DIVISION This division of the Public Works Maintenance Department operates and maintains the City's storm water utility system. STAFFING Water Resources Technician 1 Other Public Works employees charge a percentage of their time to perform the needed duties to maintain the storm utility system. REVENUES Storm water rates will increase in 2018. Each residential lot is considered .33 acre and charged a flat quarterly rate per unit. Commercial properties are charged per acreage and multiplied by a residential equivalency factor per City ordinance. EXPENSES This division includes storm sewer maintenance, street cleaning, environmental controls, and debt service on the storm utility bonds. The bonds sold in 2016 with be paid with Tax Increment Financing from the The Liberty Development located at Winnetka Avenue and Medicine Lake Road. 104 CITY OF GOLDEN VALLEY STORM SEWER UTILITY FUND REVENUE DETAIL Actua12015 Actual 2016 Adopted 2017 Estimated 2017 Adopted 2018 Concept 2019 Percent Percent Percent Percent Percent Percent Revenue Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Storm Sewer Charges (1) $2,281,125 92.9% $2,241,536 45.1% $2,375,000 90.2% $2,375,000 49.1% $2,475,000 87.2% $2,475,000 39.9% State of Minnesota - 0.0% 252,027 5.1% 200,000 4.1% 2,206,000 Bridge Bonds 590,000 Bassett Creek Watershed 1,352,320 27.2% Commission 500,000 *Honeywell Pond 96,741 3.9% 0.0% 810,930 16.7% 0.0% 0.0% *10th Ave Reconstruction 0.0% Shaper Park 310,000 Other 768 0.0% 1,005,612 20.2% 0.0% 0.0% 0.0% Interfund Loans 110,000 110,000 Hennepin County 670,000 Water/Sewer 207,775 7.9% 207,775 203,300 198,830 Liberty Crossing Reimb UP Railroad 297,770 Sale of Assets 18,750 0.4% Interest Earnings 76,629 3.1% 96,963 2.0% 50,000 1.9% 50,000 1.0% 50,000 1.8% 50,000 0.8 TOTALS $2,455,263 100.0% $4,967,208 100.0% $2,632,775 100.0% $4,841,475 71.0% $2,838,300 89.0% $6,209,830 40.7% 105 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET Division: Storm Water Utility Maintenance(093), 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $225,699 $208,044 $225,110 $225,110 $229,385 $234,630 6111 Overtime-Regular Employees 17,223 1,864 12,555 12,555 12,635 12,730 6130 Salaries-Temporary Employees 4,585 7,932 5,065 7,765 7,965 8,200 6150 Employee Insurance 53,506 50,839 60,950 54,950 59,050 60,760 6160 Retirement 26,296 33,936 32,815 32,815 33,370 34,050 TOTAL Personal Services 327,309 302,615 336,495 333,195 342,405 350,370 Supplies and Services 6320 Operating Supplies 11,130 19,680 34,600 35,600 40,600 40,600 6324 Clothing - - 250 250 250 250 6334 Street Maintenance Materials 4,478 8,065 9,500 9,500 9,500 9,500 6340 Professional Services 172,333 75,787 143,060 233,400 159,800 159,800 6342 Postage - - 1,200 1,200 1,200 1,200 6343 Telephone 46 - 550 550 550 550 6352 General Notices and Publications - - 2,500 2,500 2,500 2,500 6371 Electric Service 3,072 2,838 4,000 4,000 4,000 4,000 6372 Gas Service 251 1,526 300 500 300 300 6375 Waste Disposal - - 500 500 500 500 6382 Contractual Maintenance 48,731 41,032 49,220 49,220 49,220 49,220 6390 Rentals 2,653 - 500 500 500 500 6411 Conferences and Schools 1,680 345 5,445 5,445 5,445 5,445 6413 Dues&Subscriptions 1,092 965 1,335 1,335 1,335 1,335 6440 Other Contractual Services 121,964 127,675 143,885 131,270 134,640 138,680 TOTAL Supplies and Services 367,430 277,913 396,845 475,770 410,340 414,380 Vehicle Maintenance Charges 7401 Maintenance Charges-Labor 12,057 17,055 19,375 19,375 19,760 20,735 7402 Maintenance Charges-Parts 9,866 7,707 13,000 13,000 13,000 13,500 7403 Motor Fuels 5,371 4,335 4,780 4,780 5,330 5,720 TOTAL Vehicle Maintenance Chgs 27,294 29,097 37,155 37,155 38,090 39,955 Capital Outlay 6960 Capital Outlay 54,600 4,586,041 3,003,000 10,622,110 2,182,000 4,541,000 TOTAL Capital Outlay 54,600 4,586,041 3,003,000 10,622,110 2,182,000 4,541,000 Transfers 7110 Permanent Transfers - - - - - - 7220 Overhead Transfer-General Fund 200,000 200,000 200,000 200,000 200,000 200,000 TOTAL Transfers 200,000 200,000 200,000 200,000 200,000 200,000 Debt Services 7310 Debt Service-Principal 130,000 - - - - - 7315 Debt Service-Interest 37,997 16,219 49,745 63,500 63,500 7320 Fiscal Charges 1,500 71,323 - 1,500 1,500 1,500 106 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET Division: Storm Water Utility Maintenance(093) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT TOTAL Debt Services 169,497 87,542 0 51,245 65,000 65,000 TOTALS $1,146,130 $5,483,208 $3,973,495 $11,719,475 $3,237,835 $5,610,705 107 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Storm Water Maintenance(093) PROGRAM: Storm Utility(7301) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $61,220 $39,195 $55,010 $55,010 $56,385 $58,075 6111 Overtime-Regular Employees 2,626 1,601 3,150 3,150 3,230 3,325 6130 Salaries-Temporary Employees 4,585 7,932 5,065 7,765 7,965 8,200 6150 Employee Insurance 14,767 10,018 16,810 10,810 14,230 15,100 6160 Retirement 7,139 7,042 9,950 9,950 10,200 10,505 TOTAL Personal Services 90,337 65,788 89,985 86,685 92,010 95,205 Supplies and Services 6320 Operating Supplies 10,387 18,685 29,000 30,000 35,000 35,000 6340 Professional Services 65,681 38,570 56,760 157,100 58,500 58,500 6371 Electric Service 3,072 2,838 4,000 4,000 4,000 4,000 6372 Gas Service 251 1,526 300 500 300 300 6375 Waste Disposal - - 500 500 500 500 6390 Rentals 2,653 - 500 500 500 500 6440 Other Contractual Service 121,964 127,675 143,885 131,270 134,640 138,680 TOTAL Supplies and Services 204,008 189,294 234,945 323,870 233,440 237,480 Capital Outlav 6960 Capital Outlay 54,600 4,586,041 3,003,000 10,622,110 2,182,000 4,541,000 TOTAL Capital Outlay 54,600 4,586,041 3,003,000 10,622,110 2,182,000 4,541,000 Transfers 7110 Permanent Transfers - - 7220 Overhead Transfer-General Fund 200,000 200,000 200,000 200,000 200,000 200,000 TOTAL Transfers 200,000 200,000 200,000 200,000 200,000 200,000 TOTALS $548,945 $5,041,123 $3,527,930 $11,232,665 $2,707,450 $5,073,685 108 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Storm Water Utility(093) PROGRAM: Street Cleaning(7302) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $51,926 $40,182 $54,635 $54,635 $54,635 $54,635 6111 Overtime-Regular Employees 13,861 - 8,405 8,405 8,405 8,405 6150 Employee Insurance 12,202 9,701 16,940 16,940 16,940 16,940 6160 Retirement 7,278 6,377 10,665 10,665 10,665 10,665 TOTAL Personal Services 85,267 56,260 90,645 90,645 90,645 90,645 Supplies and Services 6334 Street Maintenance Materials 4,478 8,065 9,500 9,500 9,500 9,500 TOTAL Supplies and Services 4,478 8,065 9,500 9,500 9,500 9,500 Vehicle Maintenance Charges 7401 Maintenance Charges-Labor 7,344 12,369 15,375 15,375 15,760 16,235 7402 Maintenance Charges-Parts 6,688 6,342 10,000 10,000 10,000 10,000 7403 Motor Fuels 3,719 3,258 2,480 2,480 2,690 3,000 TOTAL Vehicle Maintenance Chgs 17,751 21,969 27,855 27,855 28,450 29,235 TOTALS $107,496 $86,294 $128,000 $128,000 $128,595 $129,380 109 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Storm Water Utility(093) PROGRAM: Environmental Control(7303) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $112,553 $128,667 $115,465 $115,465 $118,365 $121,920 6111 Overtime-Regular Employees 736 263 1,000 1,000 1,000 1,000 6150 Employee Insurance 26,537 31,120 27,200 27,200 27,880 28,720 6160 Retirement 11,879 20,517 12,200 12,200 12,505 12,880 TOTAL Personal Services 151,705 180,567 155,865 155,865 159,750 164,520 Supplies and Services 6320 Operating Supplies 743 995 5,600 5,600 5,600 5,600 6324 Clothing - - 250 250 250 250 6340 Professional Services 106,652 37,217 86,300 76,300 101,300 101,300 6342 Postage - - 1,200 1,200 1,200 1,200 6343 Telephone 46 - 550 550 550 550 6352 General Notices&Public Information - - 2,500 2,500 2,500 2,500 6382 Contractual Maintenance 48,731 41,032 49,220 49,220 49,220 49,220 6411 Conferences and Schools 1,680 345 5,445 5,445 5,445 5,445 6413 Dues&Subscriptions 1,092 965 1,335 1,335 1,335 1,335 TOTAL Supplies and Services 158,944 80,554 152,400 142,400 167,400 167,400 Vehicle Maintenance Charges 7401 Maintenance Charges-Labor 4,713 4,686 4,000 4,000 4,000 4,500 7402 Maintenance Charges-Parts 3,178 1,365 3,000 3,000 3,000 3,500 7403 Motor Fuels 1,652 1,077 2,300 2,300 2,640 2,720 TOTAL Vehicle Maintenance Chgs 9,543 7,128 9,300 9,300 9,640 10,720 TOTALS $320,192 $268,249 $317,565 $307,565 $336,790 $342,640 110 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Storm Water Utility(093) PROGRAM: Debt Service(7304) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 7310 Debt Service-Principal $130,000 7315 Debt Service-Interest 37,997 16,219 49,745 63,500 63,500 7320 Fiscal Charges 1,500 71,323 1,500 1,500 1,500 TOTAL Debt Services $169,497 $87,542 $0 $51,245 $65,000 $65,000 111 CITY OF GOLDEN VALLEY STORM SEWER UTILITY FUND NET ASSETS ANALYSIS Net Assets @ 01/01/17 $10,025,218 Estimated Revenue-2017 $4,841,475 Estimated Expenses -2017 11,719,475 Excess of Revenue Over(Under) Expenses (6,878,000) Estimated Net Assets @ 12/31/17* $3,147,218 Adopted Revenue-2018 2,838,300 Adopted Expenses -2018 3,237,835 Excess of Revenue Over(Under) Expenses (399,535) Projected Net Assets @ 12/31/18* $2,747,683 Concept Revenue-2019 6,209,830 Concept Expenses-2019 5,610,705 Excess of Revenue Over(Under) Expenses 599,125 Projected Net Assets @ 12/31/19* $3,346,808 112 CONSERVATION/RECYCLING DIVISION This division coordinates the City's conservation and recycling projects. Current projects include curbside recycling, brush pickup, Mighty Tidy Day, and leaf drop off. Curbside recycling is handled by a private contractor under a contract negotiated by a three city group including Plymouth and Minnetonka. These recycling services are provided for approximately 6,995 households in the City. Curbside recycling is handled by a private contractor under a contract negotiated by a three city group including Plymouth and Minnetonka. This contract ends December 31, 2018. REVENUES User fees are charged on the city utility bill for all residential customers that receive curbside recycling pickup service. Hennepin County offers a grant for curbside pickup. EXPENSES A transfer of $51,500 is made to the General Fund to offset the personal costs related to the administration of the program. 113 CITY OF GOLDEN VALLEY CONSERVATION/RECYCLING FUND REVENUE DETAIL Actual 2015 Actual 2016 Adopted 2017 Estimated 2017 Adopted 2018 Concept 2019 Percent Percent Percent Percent Percent Percent Revenue Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total State Aid-Disaster Grant 0.0% 614 0.1% County Grant 64,738 15.8% 61,228 13.4% $61,230 13.4% $49,000 11.0% $42,875 9.8% $61,250 12.2% Recycling Charges 331,630 80.9% 378,934 83.0% 382,520 83.9% 383,000 86.3% 382,520 87.5% 429,520 85.4% Mighty Tidy Day charges 8,507 2.1% 9,645 2.1% 8,000 1.8% 8,000 1.8% 8,000 1.8% 8,000 1.6% Interest Earnings 5,193 1.3% 6,274 1.4% 4,000 0.9% 4,000 0.9% 4,000 0.9% 4,000 0.8% TOTALS $410,068 100.0% $456,695 100.0% $455,750 100.0% $444,000 100.0% $437,395 100.0% $502,770 100.0% 114 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Recycling(081) PROGRAM: Recycling(7001) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Supplies and Services 6320 Operating Supplies $2,220 $245 $3,000 $3,000 $3,000 $3,000 6340 Professional Services 303,851 311,086 349,165 316,425 343,155 408,400 6342 Postage - 657 8,600 8,600 8,600 8,600 6352 General Notices&Information 1,585 3,144 6,750 6,135 6,135 6,135 6440 Contractual Services 33,081 41,032 47,780 47,780 49,215 49,215 TOTAL Supplies and Services 340,737 356,164 415,295 381,940 410,105 475,350 Transfers 7220 Overhead Transfer-General Fund 51,500 51,500 51,500 51,500 51,500 51,500 TOTAL Transfers 51,500 51,500 51,500 51,500 51,500 51,500 TOTALS $392,237 $407,664 $466,795 $433,440 $461,605 $526,850 115 CITY OF GOLDEN VALLEY CONSERVATION / RECYCLING FUND Net Position Net Assets @ 01/01/17 $1,088,236 Estimated Revenue-2017 $444,000 Estimated Expenses -2016 433,440 Excess of Revenue Over(Under) Expenses 10,560 Estimated Net Position @ 12/31/17 $1,098,796 Adopted Revenue-2018 437,395 Adopted Expenses -2018 461,605 Excess of Revenue Over(Under) Expenses (24,210) Projected Net Position @ 12/31/18 $1,074,586 Concept Revenue-2019 502,770 Concept Expenses -2019 526,850 Excess of Revenue Over(Under) Expenses (24,080) Projected Net Position @ 12/31/19 $1,050,506 116 INTERNAL SERVICE FUNDS Internal Service Funds are proprietary fund types that are used to report activity that provides goods or services to other funds, programs, or agencies of the primary government and its component units, or to other governments, on a cost-reimbursement basis. Expenditures of these funds are included in the budgets of the respective programs and agencies that use the services. An Internal Service fund has been established for the following division: Vehicle Maintenance 117 VEHICLE MAINTENANCE DIVISION This division is an internal services fund responsible for the repair and maintenance of all City vehicles and equipment except for the Golf Course. Most vehicles and equipment are scheduled for replacement in the City's Equipment Replacement Fund and financed through certificates of indebtedness. The 2018-2022 Capital Improvement Program outlines the upcoming replacements, Charges to other funds are allocations to divisions for fuel, labor and parts used by their department's equipment and vehicles. STAFFING Vehicle Maintenance Foreman .5 Mechanics 2.5 118 CITY OF GOLDEN VALLEY VEHICLE MAINTENANCE FUND REVENUE DETAIL Actual 2015 Actual 2016 Adopted 2017 Estimated 2017 Adopted 2018 Concept 2019 Percent Percent Percent Percent Percent Percent Revenue Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Charges To Other Funds $328,852 100.0% $344,743 100.0% $363,350 100.0% $369,410 100.0% $382,155 100.0% $390,695 100.0% TOTALS 132&02 100.0% $344.743 100.0% $363.350 100.0°k $369.410 100.00/ $382.155 100.Oo/ S390.695 100.0 119 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET Division: Vehicle Maintenance(070) Program: Vehicle Maintenance(8200) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $186,189 $187,241 $212,720 $212,720 $218,045 $224,605 6111 Overtime-Regular Employees 858 703 3,000 3,000 3,000 3,000 6130 Salaries-Temporary Employees 6,100 6,100 6,100 6,100 6150 Employee Insurance 39,331 41,704 44,675 44,675 48,885 50,350 6160 Retirement 20,096 30,164 36,165 36,165 37,775 38,180 TOTAL Personal Services 246,474 259,812 302,660 302,660 313,805 322,235 Supplies and Services 6320 Operating Supplies 23,015 17,674 15,300 15,440 15,440 15,440 6324 Clothing 1,835 3,054 2,950 2,875 2,875 2,875 6331 Equipment Parts 10,476 7,752 2,000 2,000 2,000 2,000 6343 Telephone 650 754 660 755 755 755 6382 Contractual Maintenance 2,132 11,193 4,450 9,900 10,400 10,400 6390 Rentals 22,000 24,000 25,300 25,300 25,300 25,300 6411 Conferences and Schools 295 1,534 1,125 1,575 3,175 3,175 6413 Dues and Subscriptions 50 100 430 430 430 430 6414 Licenses and Taxes 25 25 225 225 225 225 TOTAL Supplies and Services 60,478 66,086 52,440 58,500 60,600 60,600 Capital Outlav 6960 Capital Outlay 12,500 - - - TOTAL Capital Outlay 12,500 - - - - - Vehicle Maintenance 7401 Maintenance Charges-Labor 4,307 4,468 4,000 4,000 4,000 4,000 7402 Maintenance Charges-Parts 4,076 462 2,500 2,500 2,500 2,500 7403 Motor Fuels 1,009 988 1,750 1,750 1,250 1,360 TOTAL Vehicle Maintenance Chgs 9,392 5,918 8,250 8,250 7,750 7,860 TOTALS 328,844 331,816 363,350 369,410 382,155 390,695 120 CITY OF GOLDEN VALLEY VEHICLE MAINTENANCE FUND NET POSITION ANALYSIS Net Position @ 01/01/17 $221,252 Estimated Revenue - 2017 $369,410 Estimated Expenses - 2017 369,410 Excess of Revenue Over (Under) Expenses 0 Estimated Net Position @ 12/31/17 $221,252 Adopted Revenue - 2018 382,155 Adopted Expenses - 2018 382,155 Excess of Revenue Over (Under) Expenses 0 Projected Net Position@ 12/31/18 $221,252 Concept Revenue - 2019 390,695 Concept Expenses - 2019 390,695 Excess of Revenue Over(Under) Expenses 0 Projected Net Position @ 12/31/19 $221,252 121 SPECIAL REVENUE FUNDS Special Revenue Funds are Governmental Fund types used to account for the proceeds of specific revenue sources (other than for major capital projects) that are legally restricted to expenditures for specified purposes. A Special Revenue fund has been established for the following division: Golden Valley Human Services Fund Brookview Center 122 HUMAN SERVICES FUND DIVISION This division receives pull tab monies and has various events to raise money for non-profit organizations that help Golden Valley residents in need. The contributions to various human service organizations are determined by the City Council based on the recommendation of the Human Services Fund, which is separately constituted City Commission. 123 CITY OF GOLDEN VALLEY HUMAN SERVICES FUND REVENUE DETAIL Actual 2015 Actual 2016 Adopted 2017 Estimated 2017 Adopted 2018 Concept 2019 Percent Percent Percent Percent Percent Percent Revenue Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Lawful Gambling Proceeds $36,802 41.4% $31,631 46.2% $30,000 49.4% $29,000 51.3% $30,000 49.4% $30,000 49.4% Fund Raising Proceeds 51,123 57.5% 35,682 52.1% 30,000 49.4% 26,500 46.9% 30,000 49.4% 30,000 49.4% Interest Earnings 960 1.1% 1,219 1.8% 700 1.2% 1,000 1.8% 700 1.2% 700 1.2% TOTALS $88,885 100.0% $68,532 100.0% $60,700 100.0% $56,500 100.0% $60,700 100.0% $60,700 100.0% 124 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET DIVISION: Human Services(094) PROGRAM: Human Services Fund(2020) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Supplies and Services 6320 Supplies $11,247 $11,957 $17,100 $11,515 $17,100 $17,100 6440 Other Contractual Services 44,000 50,000 60,000 60,000 60,000 60,000 TOTAL Supplies and Services 55,247 61,957 77,100 71,515 77,100 77,100 TOTALS $55,247 $61,957 $77,100 $71,515 $77,100 $77,100 125 CITY OF GOLDEN VALLEY HUMAN SERVICES FUND FUND BALANCE ANALYSIS Fund Balance @ 01/01/16 $208,846 Estimated Revenue - 2017 $56,500 Estimated Expenses - 2017 71,515 Excess of Revenue Over(Under) Expenses (15,015) Estimated Fund Balance @ 12/31/17 $193,831 Adopted Revenue - 2018 60,700 Adopted Expenses - 2018 77,100 Excess of Revenue Over(Under) Expenses (16,400) Projected Fund Balance @ 12/31/18 $177,431 Concept Revenue - 2019 60,700 Concept Expenses - 2019 77,100 Excess of Revenue Over (Under) Expenses (16,400) Projected Fund Balance @ 12/31/19 $161,031 126 BROOKVIEW CENTER DIVISION This division accounts for the operations of the Brookview Center. The Center opened on December 1, 2017. It has an indoor playground with party rooms, a banquet facility, and other meeting rooms for rent. The Pro Shop and Three One Six Bar + Grill are included in the Brookview Golf Course budget. Staffing 1 Custodian .5 Banquet Facility Manager 127 CITY OF GOLDEN VALLEY BROOKVIEW CENTER REVENUE DETAIL Actual 2015 Actual 2016 Adopted 2017 Estimated 2017 Adopted 2018 Concept 2019 Percent Percent Percent Percent Percent Percent Revenue Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Indoor Play Area Daily&Punch Passes $30,000 39.5% $10,050 86.3% $160,000 32.7% $160,000 32.7% Groups&Private Rentals 10,000 13.2% 0.0% 100,000 20.4% 100,000 20.4% Party Room Rentals 10,000 13.2% 0.0% 65,000 13.3% 65,000 13.3% Merchandise 450 0.6% 0.0% 1,500 0.3% 1,500 0.3% Room Rentals Meeting Room Rental $2,410 20.7% 45,000 9.2% 45,000 9.2% Banquet Facility 20,000 26.3% 0.0% 100,000 20.4% 100,000 20.4% Deck Rental Police on Duty 500 0.7% 0.0% 3,000 0.6% 3,000 0.6% Catering Room Usage Fee 5,000 6.6% 0.0% 50,000 10.2% 50,000 10.2% Public Art Sales 1,000 0.2% 1,000 0.2% Sales Tax (810) -7.0% (35,684) -7.3% (35,684) -7.3% Interest Earnings 0 0.0% 0.0% 100 0.0% 100 0.0% TOTALS $0 0.0% $0 0.0% $75,950 100.0% $11,650 100.0% $489,915 100.0% $489,915 100.0% 128 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET Division: Brookview Center(020) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular $0 $0 $57,065 $37,565 $119,585 $121,500 6111 Salaries-Overtime - - 2,000 1,000 2,000 2,000 6130 Salaries-Temporary Employees - 47,175 42,175 122,915 126,595 6150 Employee Insurance - 20,435 20,435 38,575 39,735 6160 Retirement - - 20,375 17,365 38,370 39,530 TOTAL Personal Services - - 147,050 118,540 321,445 329,360 Supplies and Services 6320 Operating Supplies - - 59,300 53,300 57,300 57,300 6324 Clothing - - 2,200 1,200 2,200 2,200 6340 Professional Services - - 500 500 500 500 6343 Telephone - - 2,400 2,400 2,500 2,500 6352 Public Information - - 42,000 42,000 42,000 42,000 6382 Contractual Maintenance - - 15,000 15,000 40,000 40,000 6390 Rentals - - 4,000 4,000 12,000 12,000 6411 Conferences and Schools - - 2,000 1,000 2,500 2,500 6440 Other Contractual Services - - 11,500 6,500 5,500 5,500 TOTAL Supplies and Services - - 138,900 125,900 164,500 164,500 TOTALS $0 $0 $285,950 $244,440 $485,945 $493,860 129 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET Division: Brookview Center(065) Program: BV General Area/Rooms(2041) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular Employees $0 $0 $34,000 $14,500 $79,060 $79,755 6111 Overtime-Regular Employees - - 2,000 1,000 2,000 2,000 6130 Salaries-Temporary Employees - 35,175 30,175 89,160 91,840 6150 Employee Insurance - - 9,055 9,055 24,765 25,505 6160 Retirement - - 11,385 11,385 26,605 27,405 TOTAL Personal Services 0 0 91,615 66,115 221,590 226,505 Supplies and Services 6320 Operating Supplies - - 52,500 46,500 50,500 50,500 6324 Clothing - - 2,200 1,200 2,200 2,200 6340 Professional Services - - 500 500 500 500 6343 Telephone - - 2,400 2,400 2,500 2,500 6352 Public Information - - 4,000 4,000 4,000 4,000 6390 Rentals - - 1,500 1,500 7,000 7,000 6411 Conferences and Schools - - 2,000 1,000 2,500 2,500 6440 Other Contractual Services - - 11,000 6,000 - - TOTAL Supplies and Services 0 0 76,100 63,100 69,200 69,200 TOTALS $0 $0 $167,715 $129,215 $290,790 $295,705 130 CITY OF GOLDEN VALLEY 2018-2019 OPERATING BUDGET Division: Brookview Center(065) Program: BV Indoor Play Area(2042) 2015 2016 2017 2017 2018 2019 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6130 Salaries-Temporary Employees $0 $0 $12,000 $12,000 $33,755 $34,755 6150 Employee Insurance - - 1,200 1,200 3,375 3,480 6160 Retirement - - 1,875 1,875 5,280 5,445 TOTAL Personal Services - - 15,075 15,075 42,410 43,680 Supplies and Services 6320 Operating Supplies - - 4,800 4,800 4,800 4,800 6352 Public Informaiton - - 19,000 19,000 19,000 19,000 6382 Contractual Maintenance - - 15,000 15,000 40,000 40,000 6390 Rentals - - 1,000 1,000 1,000 1,000 TOTAL Supplies and Services - - 39,800 39,800 64,800 64,800 TOTALS $0 $0 $54,875 $54,875 $107,210 $108,480 131 CITY OF GOLDEN VALLEY 2017-2018 OPERATING BUDGET Division: Brookview Center(065) Program: Banquet Facility(2043) 2014 2015 2016 2016 2017 2018 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6110 Salaries-Regular $0 $0 $23,065 $23,065 $40,525 $41,745 6150 Employee Insurance - - 10,180 10,180 10,435 10,750 6160 Retirement 7,115 4,105 6,485 6,680 TOTAL Personal Services 40,360 37,350 57,445 59,175 Supplies and Services 6320 Operating Supplies 2,000 2,000 2,000 2,000 6352 Public Information 19,000 19,000 19,000 19,000 6390 Rentals 1,500 1,500 4,000 4,000 6440 Other Contractual Services 500 500 5,500 5,500 TOTAL Supplies and Services - - 23,000 23,000 30,500 30,500 TOTALS $0 $0 $63,360 $60,350 $87,945 $89,675 132 CITY OF GOLDEN VALLEY BROOKVIEW CENTER FUND FUND BALANCE ANALYSIS Fund Balance @ 01/01/17 $286,090 Estimated Revenue - 2017 $11,650 Estimated Expenses - 2017 244,440 Excess of Revenue Over(Under) Expenses (232,790) Estimated Fund Balance @ 12/31/17 $53,300 Adopted Revenue - 2018 489,915 Adopted Expenses - 2018 485,945 Excess of Revenue Over(Under) Expenses 3,970 Projected Fund Balance @ 12/31/18 $57,270 Concept Revenue - 2019 489,915 Concept Expenses - 2019 493,860 Excess of Revenue Over (Under) Expenses (3,945) Projected Fund Balance @ 12/31/19 $53,325 133 DEBT SERVICE FUNDS Debt Service Funds are Governmental fund types used to account for the accumulation of resources for, and the payment of, general long- term debt principal and interest. The City of Golden Valley is rated with Moody's Investor Services. The bond rating is rated Aa1 . General Obligation Special Assessment Bonds General Obligation Certificates of Indebtedness General Obligation Tax Abatement Bonds General Obligation Street Reconstruction Bonds Other Bonds: General Obligation State Aid Revenue Bonds Storm Sewer Revenue Bonds (TIF reimbursed) Hwy 55 — West Redevelopment AreaTax Increment Bonds Lease Revenue Bonds 134 Principal Debt Service Payments Balance 12/31/17 Maturi 2018 2019 Current Pavement Management General Obligation Special Assessment Debt 2002A(2009D) Street Improvement Bonds 880,000 2018 880,000 0 2003C (2011 C) Street Improvement Bonds 1,305,000 2019 640,000 665,000 2005C (2012C) Street Improvement Bonds 5,510,000 2025 225,000 230,000 2006B (2013B) Street Improvement Bonds 6,755,000 2026 280,000 1,040,000 2007C (2014C) Street Improvement Bonds 3,950,000 2027 145,000 0 2008A(2015C) Street Improvement Bonds 13,020,000 2028 6,420,000 305,000 2009A(2017A) Street Improvement Bonds 9,430,000 2029 345,000 360,000 2010A Street Improvement Bonds 2,235,000 2030 700,000 50,000 2011A Street Improvement Bonds 1,365,000 2031 100,000 115,000 2012A Street Improvement Bonds 1,180,000 2032 65,000 145,000 2013A Street Improvement Bonds 1,320,000 2033 170,000 10,000 2014A Street Improvement Bonds 2,235,000 2034 0 110,000 2015A Street Improvement Bonds 1,595,000 2036 65,000 65,000 2016A Street Improvement Bonds 1,215,000 2037 65,000 65,000 2017A Street Improvement Bonds 2,580,000 2038 0 140,000 Total 54,575,000 Current Certificates of Indebtedness General Obligation Debt Certificates of Indebtedness-201413 250,000 2018 250,000 0 Certificates of Indebtedness-201513 535,000 2019 265,000 270,000 Certificates of Indebtedness-201613 800,000 2020 265,000 265,000 Certificates of Indebtedness-2017A 815,000 2021 0 265,000 Total 2,400,000 Current Tax Abatement Bonds 2004B Tax Abatement Bonds 670,000 2019 340,000 330,000 General Obligation Revenue Bonds 2016D Storm Sewer Revenue Bonds(1) 2,580,000 2037 0 0 General Obligation Tax Increment Bonds Hwy 55 West Redevelopment(1) 1,935,000 2028 0 95,000 Current State Aid Street Bonds 2007A State Aid Bonds 1,520,000 2027 125,000 130,000 General Obligation Street Reconstruction Bonds 2016C Street Reconstruction Bonds (2) 5,630,000 2037 225,000 225,000 LeaseRevenue Bonds 2016 Community Center Project 17,410,000 2037 475,000 650,000 Total Bonded Debt 86,720,000 (1) Paid with Tax Increment (2) Paid with Franchise Fees 135 APPENDIX Staffing Summary Terminology 136 City of Golden Valley Staffing Summary Includes All Regular Full-time and Regular Part-Time Employees as of January 1 of each year 2013 2014 2015 2016 2017 2018 2019 GENERAL FUND: Mayor and Council Administrative Assistant 1.00 1.00 0.00 0.00 0.00 0.00 0.00 City Clerk 0.00 0.00 1.00 1.00 1.00 1.00 1.00 Division Total 1.00 1.00 1.00 1.00 1.00 1.00 1.00 City Manager City Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Administrative Assistant 0.00 0.00 1.00 1.00 1.00 1.00 1.00 Assistant City Manager/HR Coordinator 1.00 1.00 1.00 1.00 0.50 0.00 0.00 HR Coordinator(June-Dec) 0.00 0.00 0.00 0.00 0.50 1.00 1.00 Assistant City Clerk 0.50 0.00 0.00 0.00 0.00 0.00 0.00 Office Clerk 0.50 0.00 0.00 0.00 0.00 0.00 0.00 City Clerk 0.00 1.00 0.00 0.00 0.00 0.00 0.00 Communications Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Communications Assistant 0.50 0.50 0.50 0.50 0.50 0.50 0.50 Web\Graphic Designer 0.60 0.60 1.00 1.00 1.00 1.00 1.00 Division Total 5.10 5.10 5.50 5.50 5.50 5.50 5.50 Administrative Services Finance Director 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Accounting Coordinator 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Accountant 1 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Accounting Technician 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Utility Billing/Accounts Payable Technician 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Assessing/Accounts Payable Technician 1.00 1.00 1.00 1.00 1.00 1.00 1.00 IT Coordinator 1.00 1.00 1.00 1.00 1.00 1.00 1.00 IT Technician 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Division Total 8.00 8.00 8.00 8.00 8.00 8.00 8.00 Police Police Chief 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Deputy Police Chief 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Commander 2.00 1.00 1.00 1.00 1.00 2.00 2.00 Lieutenant 0.00 2.00 2.00 2.00 0.00 0.00 0.00 Sergeant 7.00 6.00 6.00 6.00 8.00 7.00 8.00 Police Officer 20.00 21.00 21.00 21.00 21.00 21.00 21.00 Community Service Officer (CSO) 6.00 6.00 6.00 6.00 6.00 6.00 6.00 Administrative Assistant 2.75 2.75 2.75 2.75 2.75 2.75 2.75 Support Services Coordinator 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Division Total 39.75 40.75 40.75 40.75 40.75 40.75 41.75 Fire Fire Chief 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Fire Education Specialist 1.00 1.00 1.00 0.00 0.00 0.00 0.00 Battalion Chief 0.00 0.00 0.00 1.00 1.00 1.00 1.00 Deputy Fire Marshal 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Deputy Fire Chief 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Administrative Assistant 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Office Clerk 0.00 0.50 0.50 0.50 0.50 0.50 0.50 Fire/Property Maintenance Inspector 1.00 2.00 2.00 2.00 2.00 2.00 2.00 Division Total 5.00 6.50 6.50 6.50 6.50 6.50 6.50 Physical Development Physical Development Director 0.00 0.00 1.00 1.00 1.00 1.00 1.00 Director of Public Works 1.00 1.00 0.00 0.00 0.00 0.00 0.00 Administrative Assistant 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Office Clerk 1.00 1.00 0.00 0.00 0.00 0.00 0.00 Division Total 3.00 3.00 2.00 2.00 2.00 2.00 2.00 137 City of Golden Valley Staffing Summary Includes All Regular Full-time and Regular Part-Time Employees as of January 1 of each year 2013 2014 2015 2016 2017 2018 2019 Planning Planning Manager 0.00 0.00 1.00 1.00 1.00 1.00 1.00 Community Development Director 1.00 1.00 0.00 0.00 0.00 0.00 0.00 Planner 1.00 1.00 0.00 0.00 0.00 0.00 0.00 Planner/Grants Writer 0.00 0.00 1.00 1.00 1.00 1.00 1.00 Administrative Assistant 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Division Total 3.00 3.00 3.00 3.00 3.00 3.00 3.00 Inspections Building Official 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Chief Building Inspector 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Building Inspector 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Administrative Assistant 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Community Standards Inspector 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Division Total 6.00 6.00 6.00 6.00 6.00 6.00 6.00 Buildings Building Maintenance 0.00 0.00 0.00 0.00 0.00 0.50 0.50 Division Total 0.00 0.00 0.00 0.00 0.00 0.50 0.50 Engineering City Engineer 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Administrative Assistant 0.00 0.00 1.00 1.00 1.00 1.00 1.00 Public Works Project Coordinator 1.00 0.00 0.00 0.00 0.00 0.00 0.00 Engineering Technician III 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Public Works Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Engineer 3.00 3.00 2.00 2.00 2.00 2.00 2.00 GIS Technician 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Engineering Technician II 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Division Total 8.00 7.00 7.00 7.00 7.00 7.00 7.00 Street Maintenance Public Works Maintenance Manager 0.33 0.33 0.33 0.33 0.33 0.33 0.33 Supervisor 1.00 1.00 1.00 1.00 1.00 0.50 0.50 Street Maintenance Crew Leader 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Street Maintenance 7.00 7.00 7.00 7.00 7.00 7.00 7.00 Office Clerk 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Division Total 9.33 9.33 9.33 9.33 9.33 8.83 8.83 Park Maintenance Public Works Maintenance Manager 0.33 0.33 0.33 0.33 0.33 0.33 0.33 Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Park Maintenance Crew Leader 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Park Maintenance 5.00 5.00 5.00 5.00 5.00 5.00 5.00 Assistant Forester 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Division Total 8.33 8.33 8.33 8.33 8.33 8.33 8.33 Park&Recreation Administration Director of Parks and Recreation 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Recreation Program Supervisor 3.00 3.00 3.00 3.00 3.00 3.00 3.00 Administrative Assistant 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Receptionist 0.50 0.50 0.50 0.50 0.50 0.50 0.50 Division Total 5.50 5.50 5.50 5.50 5.50 5.50 5.50 General Fund Total 102.01 103.51 102.91 102.91 102.91 102.91 103.91 Water and Sewer Utility Fund Public Works Maintenance Manager 0.34 0.34 0.34 0.34 0.34 0.34 0.34 Office Clerk 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Administrative Assistant 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Public Works Inspector 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Utility Maintenance 8.00 7.00 7.00 7.00 7.00 7.00 7.00 Utility Crew Leader 1.00 2.00 2.00 2.00 2.00 2.00 2.00 Total for Fund 12.34 12.34 12.34 12.34 12.34 12.34 12.34 138 City of Golden Valley Staffing Summary Includes All Regular Full-time and Regular Part-Time Employees as of January 1 of each year 2013 2014 2015 2016 2017 2018 2019 Brookview Golf Fund Golf Operations Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Assistant Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Administrative Assistant 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Banquet Manager 0.00 0.00 0.00 0.00 0.50 0.50 0.50 Greens Superintendent 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Mechanic 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Golf Maintenance 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Head Cook/Kitchen Supervisor 0.00 0.00 0.00 0.00 1.00 1.00 1.00 Total for Fund 7.00 7.00 7.00 7.00 8.50 8.50 8.50 Motor Vehicle Licensing Deputy Registrar Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 License Clerks 3.00 3.00 3.00 3.00 3.00 3.00 3.00 Total for Fund 4.00 4.00 4.00 4.00 4.00 4.00 4.00 Vehicle Maintenance Fund Supervisor 0.50 0.50 Vehicle Maintenance Foreman 1.00 1.00 1.00 1.00 1.00 0.00 0.00 Mechanics 2.00 2.00 2.00 2.00 2.00 2.50 2.50 Total for Fund 3.00 3.00 3.00 3.00 3.00 3.00 3.00 Storm Sewer Utility Fund Environmental Coordinator 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Water Resources Technician 0.00 1.00 1.00 1.00 1.00 1.00 1.00 Total for Fund 0.00 1.00 1.00 1.00 1.00 1.00 1.00 Brookview Center Custodial Maintenance Specialist 0.00 0.00 0.00 0.00 1.00 1.00 1.00 Banquet Manager 0.00 0.00 0.00 0.00 0.50 0.50 0.50 Guest Services Specialist 0.00 0.00 0.00 0.00 0.50 0.50 0.50 Total for Fund 0.00 0.00 0.00 0.00 2.00 2.00 2.00 Total FTE City Employees 128.35 130.85 130.25 130.25 133.75 133.75 134.75 139 Budget Terminology Biennial Budget—A two-year rolling budget process that allows the city to plan for the next two years. The concept budget does not include a proposed tax rate due to unknown factors such as taxable market value. Concept Budget—A budget in concept only,then revised the following year and presented as a proposed budget. Adopted Budget—The final budget and levy adopted by the City Council each December for the following year. Example: In December 2013 the Council will approve the adopted budget for 2014. Proposed Budget—A budget and levy approved by the City Council by September 30 (new date from 2014 Legislation)of each year and used to present the proposed property taxes for the next year.The proposed budget and levy cannot increase but can only decrease if so desired by the majority of council.The upcoming budget and levy changes status from concept to proposed. Ad Valorem Taxes—Latin term for tax based on the value of real estate. Golden Valley levies for General Fund Operations, Bonded Debt, and Tax Abatement. Fund Balance—Net position of a governmental fund (difference between assets, liabilities, deferred outflows of resources, and deferred inflows). General Fund Tax Levy—Ad valorem taxes collected by the City through property taxes to fund the remainder of the City's needs not funded by fees such as permits, licenses, etc. Debt Levy—Amount levied to make payments for bonded debt. Bonded debt pays for the City's pavement management program and capital equipment. Tax Abatement—A reallocation of taxes to pay for public infrastructure costs that were needed for the expansion of General Mills facility. Taxable Market Value—The value on which your property taxes are actually based, after all the reductions, limitations, exemptions, and deferrals. Your value as of January 2, 2015 will determine how much you will pay in taxes in 2016. Tax Capacity—Determined by multiplying the taxable market value of each property by the statutory class rates for the specific use on the property. Different property classifications have different class rates. 140 Fiscal Disparities—A tax base sharing pool program that started in 1975. Contribution: The contribution to the pool is equal to 40 percent of the growth in commercial, industrial, and public utility value since the base year (1971 for the Twin Cities; 1995 for the Taconite Area). This measure of growth includes both new construction and inflationary increases in existing property values. Distribution:The tax capacity contributed to the pool is based on a distribution index. This index compares each city's total market value per capita to the average market value per capita for all cities and towns in the seven counties. Cities that have relatively less market value per capita receive a relatively larger distribution from the pool than cities with greater market value wealth per capita. Tax Increment—Financing secured by the anticipated incremental increases in property tax revenues resulting from redevelopment. Golden Valley has three tax increment districts (North Wirth, Hwy 55-West and Winnetka–Medicine Lake Rd). Special Levies—Portions of ad valorem taxes levied by a local governmental unit as allowed by Statute for certain approved programs. If the Golden Valley Fire Relief Pension required calculation is negative, the City would have to levy the difference. 141